'E5U5 


LIBRARY  OF  CONGRESS 


SELECT  LIST  OF  WORKS 


RELATING  TO 


TAXATION  OF  INHERITANCES 
AND  OF  INCOMES 


UNITED   STATES   AND   SOME 
FOEEIGN    COUNTEIES 


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COMPILED  CTJDER  THE  DIKECTION  OF 

APPLETON  PRENTISS  CLARK  GRIFFIN 

CHIEF    BIBLIOGRAPHER 


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UNIVERSITY  OF  CALIFORNIA, 

LIBRARY, 

H-DS  ANGELES.  CALIK 

LIBRARY  UF  CONGRESS 


SELECT  LIST  OF  WORKS 


RELATING   TO 


TAXATION  OF  INHERITANCES 
AND  OF  INCOMES 


UNITED   STATES   AJTD   S0:ME 
FOHEIG^"    COUNTRIES 


COMPILED  UNDER  THE  DIRECTION  OF  • 

APPLETON  PRENTISS  CLARK  GRIFFIN 

CHIEF    BIBLIOGRAPHER 


Jl  J-  ^  ;j  ^  U 

WASHINGTON 

GOVERNMENT   TKINTINt;    OFFICE 

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L.  C.  card,  6-35024 


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PREFATORY  NOTE 

This  List  is  piiniarily  concerned  with  works  in  the  Library  relating 
to  inheritance  and  income  taxation  in  the  United  States.  A  portion 
of  the  List,  however,  is  devoted  to  such  forms  of  taxation  in  foi-cign 
countries.  The  titles  of  the  works  on  inhoritancc  taxation  are  first 
given,  and  then  those  on  income  taxation.  Then  follow  (1)  a  list  of 
Conorossional  documents  and  de>)ates  relating  to  direct  taxation,  and 
(2)  a  list  of  treatises  on  the  Constitution  of  the  United  States  which 
give  consideration  to  the  taxing  power  under  the  Constitution. 

INHERITANCE    TAXATION 

This  sul)icct  is  treated  comprehensively  by  Max  West,  "The  Inher- 
itance tax,"  New  York,  1893.  This  work  gives  a  brief  historical  sur- 
vey of  the  taxing  of  inheritances  in  continental  Europe,  tiu*  British 
Empire,  and  the  United  States.  A  history  of  inheritance  taxation 
from  ancient  times  to  the  nineteenth  century  is  Schanz,  "Studien  zur 
Geschichte  und  Theorie  der  Erbschaftssteuer,"inFinanz-Archiv,  vols. 
17  and  18. 

Inheritance  taxation  in  the  United  States^  Federal. — See  Boutwell, 
G.  S.;  Cooley,  T.  M.;  Dunbar,  W.  H.;  Hewitt,  L.  E.;  McDougall, 
J.  A.;  Roberts,  J.  A.;  Shearman,  T.  G.;  United  States;  West,  Max; 
and  the  list  of  Congressional  documents  and  debates,  pp.  64-74:. 

Recent  discussions  are  noted  under  the  following  headings:  Baldwin, 
F.  S.;  Comment  on  the  "Muck-rake"  speech;  Dead  hand  in  wealth, 
Ferris,  A.  A.;  Hadden,  A.;  Limitations  of  fortunes  in  America;  Pres- 
ident Roosevelt  on  multimillionaires;  Roosevelt,  Theodore;  Teague, 
M.  A. 

Earlier  disciissions.—Dxxnh'ni^  W.  H.  (tax of  1898);  Guthrie,  W.  D.; 
Howe,  F.  C;  IngersoU,  C.  J.,  Speech  (1813);  McDougall,  J.  A., 
Speech  (1862);  Roberts,  J.  A.  (tax  of  1898);  Sedgwick,  A.  G.  (tax  of 
1898);  Seligmaii,  E.  R.  A.;  Shearman,  T.  G.;  United  States  American 
State  papers  (taxes  in  179-1  and  1796);  United  States,  Fifty-tifth  Con- 
gress, second  session  (tax  of  189S);  United  States  Industrial  Commis- 
sion, contains  a  summary  of  Federal  legislation;  United  States  Supreme 
Court;  West,  Max. 

Legal  decisions. — See  Cooley,  T.  M. ;  Dos  Passos,  B.  F. ;  Goodnow, 
F.  J.;  Gray,  J.  M,;  United  States  Supreme  Court. 

Inheritance  taxation  in  the  States. — Baldwin,  F.  S. ;  Clapperton,  G. ; 
Desty,R.;  Dos  Passos,  B.  F.;  Drake,  J.  N.;  Ely,  R.  T.;  Fallows,  E.  H.; 
Gray,  J.  ^I. ;  Guthrie,  W.  D. ;  Iluebner,  S. ;  IMcElroy,  G.  W. ;  Massachu- 
setts; Millis,  H.  A.;  United  States  Industrial  Commission;  United 
States  Supreme  Court;  West,  Max;  Whitten,  R.  H. ;  Wyer,  M.  G. 
Huebner,  in  Quarterly  Journal  of  Economics  for  August,  1904,  gives 
a  summar}'  of  Stiite  legislation  down  to  1904.     ^lillis's  article  in  the 

3 


4  PREFATORY    NOTE 

.same  magazine  for  February,  19U5,  is  a  similar  study,  with  a  tabular 
statement  of  legislation,  and  notes  two  acts  of  dates  subsequent  to 
Huebner's  article.  Current  legislation  ma}"  be  followed  up  in  the 
Bulletins  of  legislation  of  the  New  York  State  library. 

Inheritance  {succession)  taxation  in  Great  Britain. — See  pages  21-23 
of  this  list:  France,  pages  2^25;  Get'miany,  pages  26-28;  Netherlands., 
page  29;  Belgium.,  pag^  29;  Sioitzerland,  page  29;  British  colonies., 
etc..  pages  30,  31. 

The  operations  of  the  succession  tax  in  Great  Britain  are  set  forth 
in  the  annual  reports  of  the  Commissioners  of  inland  revenue  (see 
p.  22  of  this  List). 

INCOME    TAXATION 

The  United  States —  General  treatises. — See  Bolles,  A.  S. ;  Bullock, 
C.  J.;  Burdick,  F.  M.;  Cooley,  T.  M.;  Dewey,  D.  R.;  Foster,  R.; 
Howe,  F.  C. :  Seligman.  E.  R.  A. ;  Smith,  H.  H. ;  United  States  Supreme 
Court. 

Discussions  and  expositions  of  sj)eciaJ  acts. — Act  of  1798,  see  Adams. 
H.  C. ;  Bolles,  A.  S. ;  United  States,  American  state  papers;  Act  of 
1813,  see  Adams,  H.  C. :  Ingersoll,  C.  J.;  Cnited  States,  American 
state  papers;  Act  of  1861,  see  Dunbar,  C.  F. ;  Hill,  J.  A. ;  Howe,  F.  C. ; 
IMcDougall,  J .  A. ;  Moses,  B. ;  United  States,  laws,  statutes,  etc. ;  Act 
of  1894,  see  Foster,  R. :  Glenn.  J.  A.;  Gould,  J.  M. ;  Gray,  J.  M. : 
Hill.  D.  B.:  Howe.  F.  C;  Ogden,  R.;  Seligman,  E.  R.  A.;  funell,  G. 
Also  for  discussion  of  these  four  acts,  see  list  of  Congressional  discus- 
sions and  debates,  pages  64-71:. 

Constitutionality  of  the  income  tax. — The  income  tax  of  1894  was 
decided  to  be  unconstitutional;  see  United  States  Supreme  Court, 
Pollock  V.  Loan  and  Trust  Compan}-;  and  also  discussions  under  Bout- 
well,  G.  S.;  Dutton,  W.  T. ;  Edmunds,  G.  F. :  Income  tax;  Lewis, 
W.  D.:  Lippitt.  F.  J.:  Pennoyer,  S. ;  Sewell,  R. ;  Shipman,  P.  R. ; 
Trickett,  N.;  Wells,  D.  A.:  West,  Max;  Whitney,  E.  B. 

General  discussions  of  income  taxation  are  given  on  pages  45-48  of 
this  List.  For  income  taxation  in  Grea.t  Britain  see  pages  49-53; 
France.,  pages  54-55;  Germany.,  pages  56-60;  Austria,  page  61;  Neth- 
erlands, page  62;  Switzerland,  page  62;  Italy,  page  62;  British  Colo- 
nies, etc.,  page  63.  The  operations  of  the  income  tax  law  in  Great 
Britain  are  set  forth  in  the  aniuial  reports  of  the  Commissioners  of 
inland  revenue  (see  page  50  of  this  List). 

No  attempt  has  been  made  to  render  this  List  complete  or  even  to 

exhaust  the  resources  of  the  Library  on  the  subject.     The  aim  has  been 

to  serve  the  interests  of  the  general  inquirer,  although  here  and  there  the 

specialist  may  not  be  without  some  incidental  aid. 

A.  P.  C.  Griffin 

Chief  Bihliographer 
Herbert  Putnam 

Lihi'arian  of  Congress 

Wfifthington.  I).  C,  January  8,  1907 


INHEKITAXCE  TAXATION:    LMTi:!)  STATES 

Adams,  Henry  Ciirtcr.     The  science  of  liniincc;  ;in   investitration  of 
pul)lic  expenditures  and  pul)li('  revenues. 
JVew  York:  II.  Holt  <Jb  co.,16'0(^.     xui,57-J />jk     -V.     {Avier- 
ican  sciejice  ser'tes.     Advanced  course.) 

Inheritance  tax,  characterization  of,  pp.  3t)U-3Gl;  a  aource  of  stale 
,       revenue,  pp.  504-505. 

BaldTvin,  F.  Spencer.     The  taxation  of  inlieritunces. 

[In  Bankers'  magazine  (New  York)  vol.  73,  July,  1906,  pp.  27-34.) 
Recent  development  and  present  position  of  inheritance  taxation; 
The  Wi.-consin  law;  Ajiplication  of  the  principle  in  other  coun- 
tries; Advantages  and  disadvantajjes  of  the  tax;  The  tax  consid- 
ered as  a  means  of  controlling  wealth;  Constitutionality  of  the 
I^roposed  tax;  Other  remedies  suggested. 

Bout-well,  (jrcorue  S.     A  manual  of  the  direct  and  excise  tax  svsteni 
of  the  United  States. 
Washington:    Government prlnihuj ol^ce.,  1863.    x^oOOjjjk   8^. 
"Legacies  and  distributive  shares  of  personal  property,"  pp.  95-98. 

Clappertou,  George.     Taxation  in  various  states  and  in  Canada,  with 
special  reference  to  the  taxation  of  corporations. 

{In  United  States.     Industrial  commission.     Reports,  vol.  11,  pt. 

7,242  pp.     Washingtcm,  1901.     8°.) 
Inheritance  tax:   ^lassachusetts,   page  20;   Connecticut,   page  35; 

New  York,  page  46;  New  Jersey,  page  57;  Pennsylvania,   page 

66;  Ohio,  page  87;  Michigan,  page  118;  Illinois,  i)age  126:  and 

Iowa,  page  170. 

Cohn,  Gustav.     The  science  of  finance.     Translated  hy  T.  B.  Veblen. 

Chicago:   The  Lfnlverslty  of  Chicago presn^  180o.     .vi,800j)jK 

(9'.     {Economic  sfudies  of  the  Unirersitij  <>f  Chicago.^  no.  1.) 

Inheritance  tax,  pji.  .S56-357,  551,  .5.59-.56(). 

Colburn,  K.   V.     Taxatii)n  of  large  estates. 

(///  American  academy  of   political   and   smial  science.      Annals, 
vol.4,  July,  1S93,  pp.  82-90.) 

5 


6  LIBRARY    OF    CONGRESS 

Collateral  inheritance  tax.     Opinion  of  Justice  Sterrett,   Supreme 

Court  of  Pennsylvania. 

{In  American  law  register  and  review,  n.  s.  vol.  32,  April,  1893, 
pp.  364-372. ) 

Comment  on  the  "Muck-rake"  speech  [regarding  the  inheritance 
tax]. 

{In  The  Outlook,  vol.  82,  April  28,  1906,  pp.  912-913.) 

Cooley,  Thomas  M.  A  treatise  on  the  law  of  taxation,  including  the 
law  of  local  assessments.     3d  ed.,  b}"  Albert  Poole  Jacobs. 

Chicago:    Callaghan  and  company,  190S.     '2  vols.     8^. 
Succession  tax,  pp.  12,  30-34,  359,  360,  379,  380,  664,  727. 

The  Dead  hand  in  wealth.     By  an  American  millionaire. 

{In  The  Eclectic  magazine,  vol.  147,  Sept.,  1906,  pp.  19&-204.) 
Suggests  that  last  wills  be  passed  upon  by  a  jury  who  shall  determine 
"whether  sufficient  amounts  have  been  left  to  charity  and  public 
works,  [and]  whether  all  those  relations  entitled  to  consideration 
ha\e  l)een  duly  remembered." 

Desty,  Robert.     Note  [on  the  succession  and  legacy  taxes]. 

{ In  The  Federal  reporter,  vol.  13,  pp.  618-622.     St.  Paul,  1882.     8°. ) 
Accompanying  report  of  case,  U.  S.  v.  Hunuewell,  Circuit  Court, 
D.  Massachusetts,  Oct.  18,  1882. 

Dos  Passos,  Benjamin  F.  The  law  of  collateral  and  direct  inheritance, 
legacy  and  succession  taxes;  embracing  all  American  and 
many  English  decisions,  with  forms  for  New  York  state  and 
an  appendix  giving  the  statutes  of  New  York,  New  Jersey, 
Pennsylvania,  Massachusetts,  Maine,  Ohio,  Connecticut, 
Maryland,  California,  Illinois.  2d  ed. 
St.  Paul,  Minn.:  West jnMishing CO.,  1895.    xxii,651f,pp.    8^. 

Drake,  John  N.  Taxes — how  assessed  and  collected.  The  tax  law  of 
1896  with  all  amendments  to  date.  School  taxes  .  .  .  the 
Stock  transfer  tax  act  of  1906  and  the  new  revision  of  the 
article  on  taxable  transfers.     Rev.  by  Albert  J.  Danaher. 

Albany,  N.   V.:  Banks  S  co.,  1900.     {i),  ix,  361^.,  31  j^jp.     8 


o 


Dunbar,  William   H.     The   Constitutionality   of   the   United  States 

inheritance  tax. 

{In  The   Quarterly  journal  of  economics,  vol.  15,  Feb.,  1901,  pp. 
292-298.) 

Ed-wards,  Percy  L.     The  graded  inheritance  tax. 

{In  The  Albany  law  journal,  vol.  57,  May  7,  1898,  pp.  294-297.) 


inhi:ritance  taxation:  united  states  7 

Ely,  Kichurd  T.     Tuxution  in  Aiuericuii  stutL-j  and  cities. 

New    YorJc:    Thoinas    Y.    (Jroioell  d;  company^  \1H88\     xx, 
dJ^J^.  i>i>.     Folded  tables.     12^. 

Taxation  of  inheritance  and  bequests,  pp.  312-.320;  Inheritance  and 
bequests:  1.  Comments  on  proposed  change  in  the  ntatutes  of  de- 
scent and  wills  in  Illinois,  so  as  to  inKure  u  more  general  divi.^^ion 
of  j)roperty  among  people;  2.  Bill  introduced  into  the  Illinois 
legislature  to  reform  statutes  of  descent  and  wills;  3.  New  York 
laws  regarding  collateral  inheritances  and  l^equests,  pp.  5i;i-o32. 

Fallo^vs.  Edward  Huntinotoii,  and  George  M.  Judd,  ed^.  Collateiid 
iiilieritance  and  transfer  tax  law  of  the  state  of  New  York; 
containino-  original  act  of  1885  with  all  amendments,  the  re- 
vision of  1802  with  all  subsequent  amendments  prior  to 
1890,  and  the  codilication  of  1890  with  all  subsequent  amend- 
ments to  date,  with  each  act  separately  annotated  and  in- 
dexed ;  too-ether  with  forms  and  tables  of  cases. 
New  York:  Baker.,  Voorhis  db  company.,  1903.  osv.,  (2), 
305  j?j).     5°. 

"The  plan  of  this  book  is  to  present  every  successive  Collateral 
Inheritance  and  Transfer  Tax  Law  in  the  State  of  New  York  from 
the  enactment  of  the  first  statute  in  1885  to  the  present  time,  with 
the  decisions  of  the  different  courts  grouped  under  the  respective 
sections  of  the  law  which  they  affect.  The  book  is  intended  to 
contain  within  itself  all  statute  law  and  case  law  bearing  upon 
the  subject." 

Ferris,  Aaron  A.     Can  the  accumulation  of  great  wealth  be  regulated 
by  taxation? 

(In  Ohio  state  bar  association.  Proceedings  of  the  twenty-seventh 
annual  session,  pp.  128-137.     Columbus,  1906.     8°.) 

Takes  the  affirmative. 

Field,  William  II.     The  inheritance  tax  law  of  Kentucky. 

(In  The  American  lawreview,  vol.  40,  Sept.-C)ct.,  1906,  pp.  711-720.) 
"If  the  reasoning  and  the  arguments  herein  presented  are  sound, 
the  inheritance  tax  law  of  Kentucky,  however  unassailal)le  it 
might  1)6  in  other  jurisdictions,  under  the  peculiar  Constitution  of 
Kentucky  is  invalid  to  the  extent  that  it  imposes  a  rate  in  excess 
of  lifty  cents  upon  each  one  hundred  dollars  of  value,  thus  con- 
travening the  requirements  as  to  uniformity  and  equality  as  well 
as  the  demand  of  the  Fourteenth  Amendment  fore<iual  protection 
of  laws.  Under  the  provisions  of  the  revenue  act,  however,  in 
the  absence  of  objections  going  to  the  foundation  of  the  law  itself, 
it  is  enforceable  to  the  extent  that  it  is  valid." 


8  LIBKAEY    OF    CONGRESS 

GroodnoTV,  Frank  J.,   cd.     Selected  case.s  on  the  law  of  taxation. 

Chicago:    Callaghan  and  company,  1905.     xix,   (1),  661  pp. 

Succession  tax,  pp.  75,  184,  196,  202,  214,  272,  275,  278,  289,  343,  345, 

349. 
Cases  reported  relating  to  the  succession  tax.  include  both  those 

argued  before  the  United  States  Supreme  Court  and  those  argued 

before  State  courts. 

Gray,  James  Mcllvaine.  Limitations  of  the  taxing  power,  including 
limitations  upon  public  indebtedness;  a  treatise  upon  the 
constitutional  law  governing  taxation  and  the  incurrence  of 
public  debt  in  the  United  States,  in  the  several  states,  and 
in  the  territories. 

San    Francisco:     Bancroft- Whitney    company,     1906.     Za?, 
1316  pp.     8°. 

Federal  inheritance  taxes,  nos.  704,  727,  744—747;  Inheritance  taxes 
as  affected  by  treaties,  nos.  1077-1086;  Equality  in  inheritance 
taxes,  nos.  1474-1489;  State  constitutions  and  decisions  concerning 
equality  and  uniformity,  nos.  1503-1 720a. 

Gruthrie,  ^Villiam  D.  Argument  of  William  D.  Guthrie,  submitted 
to  the  Honorable  Frank  S.  Black,  ...  in  opposition 
to  the  Dudley  bill,  imposing  a  graduated  inheritance  or 
transfer  tax.     New  York,  May  6, 1897. 

[Mir  lyjrk,  1897.]     {2),  25  pp.     8-. 

"His  argument  is  worthy  of  notice  not  only  because  of  its  own 
strength,  but  also  because  it  was  a  representative  if  not  a  typical 
presentation  of  the  case  against  progressive  taxation,  and  also 
because  much  the  same  line  of  reasoning  was  afterward  presented 
before  the  supreme  court  at  Washington.  Mr.  Guthrie  maintained 
that  the  bill  was  in  conflict  with  the  Fourteenth  Amendment  and 
with  similar  provisions  in  the  state  constitution,  because  the  tax 
was  unequal  and  arljitrary,  not  taxing  upon  any  uniform  or  just 
basis;  he  called  it  .spoliation,  socialistic  and  revolutionary."  West, 
Journal  of  political  economy,  vol.  6:  450-451. 

Lectures  on  the  fourteenth  article  of  amendment  to  the  Con- 
stitution of  the  United  States,  delivered  before  the  Dwight 
alumni  association.  New  York,  April-Ma}^,  1S98,  by  Will- 
iam D.  Guthrie. 

Boston:  Little,  Brown  and  company,  1898.     xxviii,  265 pp. 

The  author  argued  the  income  tax  cases  in  the  Supreme  Court  and 
also  was  counsel  for  the  opponents  of  the  Inheritance  tax  in  New 
York  before  Governor  Black.  The  principles  of  an  inheritance 
ta.x  are  here  opposed  on  political  and  economic  grounds. 


inhp:ritance  taxation:   united  states  9 

Hadden,  Alcxunder.     Can  tho  acciiiTiulatif)!!  of  c-vont  woalth  In-  icirti- 

latL'cl  by  taxation  ( 

{In  Ohio  state  bar  asHociatidii.     I'ro(ee<Jing.s  of  the  tWL-nty-i^t'venth 

annual  session,  i>p.  138-157.     Columbus,  1906.     8°.) 
Takes  the  negative. 

Hadley,  Arthur  Twiniiio-.      Kcononiics:  an   account  ol'   tlic   rclation.-j 
between  private  property  and  public  widfare. 
JVe7c  Yorl\  London:    G.   1\   PatnaiiCH  sons,  1890.      .ri\  ^%' 

/'/'■     '^'  • 

Inheritance  tax,  page  474. 

He-witt,  Lutlicr  K.     Foderal  taxation  of  inlieritance. 

{In  The  American  law  register  and  review,   n.   s.   vol.   l',   March, 
1895,  pp.  179-188.) 

Hollander,  Jacob  Heniy,     ed.     Studies  in  .state  taxation  with  par- 

ticuhir  reference  to  the  southern  .-states,  l)v  graduates  and 

students  of  the  fJohns  Hopkins  universit}'. 

BcdtiiiKtrf:   The  Johns  JLopk'uiK  j/i-exs,  1900.     2-jo  j)p.     8^. 

{Johns  /lojj/ihis  university  studies  in  Jdstorical  and  political 

science.     Series  18.^  nos.  1-4-) 

Inheritance  tax  in  Maryland,  pp.  61-62;   in  North  Carolina,  pp. 
108-111. 

Ho-we,  Frederic  C  Taxation  and  taxes  in  the  L  nited  States  inider 
the  internal  revenue  .system  1791-1895.  An  historical 
sketch  of  the  organization,  development,  and  later  modi- 
fication of  direct  and  excise  taxation  under  the  Constitution. 
JVew  York:  ThoTnas  Y.  CroweU  and  company,  \1896\.  .ciii., 
(i),  29S  pp.     12"". 

Taxes  on  successions,  acts  and  transfers,  instruments,  commotlities 
and  businesses,  pp.  114-135. 

Ho-well,  Charles  M.     Colo.ssal  fortunes;  or,  A  new  plan  of  progres- 
sive taxation. 
Chicago.,  III. :   S/ason  Th/nnpson  db  co.,  1888.     20 pp.     8°. 

Huebner,  Solonu)n.     The  inlu'ritance  tax   in   the  American  connnon- 
wealths. 

{In  The  Quarterly  journal  of  economics,   vol.  18,  Aug.,   1904,  pp. 

529-548. ) 
An  appendix,  pp.  549-550,  gives  tables  of  the  progressive  inheritance 
taxes   in   the  following  foreign  countries:  Australasia.   Canada, 
France,  (Jreat  liritain,  Switzerland. 
Also  i)ul)lished,  slightly  abridged,  in  Bullock,  Charles  J.     Selected 
reailings  in  public  finance,  pp.  373-383,  Boston,  1906. 


10  LIBRARY    OF    CONGRESS 

Ingersoll,  Charles  J.     Speech  in  the  House  of  Representatives,  June 

29,  1813,  advocating-  an  inheritance  and  an  income  tax. 

{In  Annals  of  Congress,  13th  Congress,  1st  session,  vol.  26,  columns 
351-371.     Washington,  1854.     8°.) 

An  Inheritance  tax  is  constitutional. 

[In  The  Outlook,  vol.  83,  .Alay  26,  1906,  pp.  150-151.) 

Landreth,  Lucius  S.     A  very  bad  statute.     [P(*nnsylvania,  1897.] 

{In  The  American  law  register  and  review,  vol.  46,  Februar_y,  1898, 
pp.  79-90. ) 

"The  Act  is  entitled  'An  Act  taxing  gifts,  legacies,  and  inheritances 
in  certain  cases,  and  providing  for  the  collection  thereof.'  As  a 
matter  of  fact,  the  Act  does  not  tax  'inheritances'  at  all;  and  it 
does  tax  'sales  made  in  contemplation  of  the  death  of  the  grantor,' 
etc. — a  provision  not  even  faintly  suggested  by  the  title." 

The  Limitation  of  fortunes  in  America. 

{In  The  Spectator,  vol.  97,  Sept.  8,  1906,  pp.  319-320.) 
Discusses  trusts,  tariff,  and  inheritance  tax. 

McDougall,  J.  A.     The  tax  bill.     Speech  in  the  Senate,  May  30, 1862. 

{In  Congressional  Globe,  vol.  60,  37th  Congress,  2d  session.  Appen- 
dix, pp.  227-232. ) 
Advocates  an  inheritance  tax. 


McElroy,  George   W.     The  transfer  tax  law  of  the  state  of  New 
York;  .   .   .  with  annotations  and  references,  together  with 
a  table  of  cases  and  forms. 
AJhany^  N.   Y.:  M.  Bender  and  company^  1905,     xxx,  508^ 
{2)  pp.     8°. 

MacVeagh,  Wayne.     The  graduated  taxation  of  incomes  and  inherit- 
ances. 

{In  The  North  American  review,  vol.  182,  June  1906,  pp.  824-828.) 

Massachusetts.      Co^nmission  appointed  to  inquire  into  the  expediency 
of  revising  and  amending  the  laws  of  the  commonwealth 
'relating  to  taxation.     Report.     October,  1897. 
Boston:    Wriqht  cfe  Potter  printing  co.,  1897.     r,  (-5),  S'2'2  pp. 

The  Commission  recommended  an  inheritance  tax. 

Joint  special  committee  on  taxation.     A  full  report  of  the 

Joint  special   committee  on  taxation.     Recommendations 
and  codification  relating  to  the  laws  of  taxation.    Jan. ,  1894. 
Boston:    Wright  <&  Potter  printing  co.,  189 Jf..     109  pp.     8^. 
{Senate  no.  9.) 


INHERITANCE    TAXATION:    UNITED    HTATES  11 

Massachusetts.  Legislative  document.  1898.  Jlouxe  no.  1259. 
Report  of  the  roiiimittce  on  taxation,  to  whicli  wore  re- 
ferred the  reconnneridations  ai  the  niajoiit\-  and  nilnoritv 
of  the  special  commission,  and  the  \ari(ius  l)ills  submitted 
for  carrying  out  such  recommendations.     1S9S.    9H  pp.     S  . 

Contain.H  a  brief  ntateinent  of  the  recoininendation  of  the  Commis- 
sion favoriiiK  an  inhcritaiuv  tax,  and  the  (-one  liision  of  the  Com- 
mittee tiiat  an  inheritance  tax  of  five  per  cent,  on  Vx>th  realty 
and  persjonaity  is  objectionable,  wiiile  an  inheritance  tax  on  per- 
sonalty alone,  at  a  rate  which  would  not  jirove  burdensonje, 
would  not  afford  an  aileiiuate  sub>titnte  fur  the  Iosh  of  revenue 
which  wiiiild  result  M])on  the  exempfi(Hi  f)f  intanjribles. 

Millis,  II.  A.     'V\iv  inheritance  tax  in  the  American  commonwealths. 

[1)1    Quarterly    journal    of    economics,    vol.    19,     Feb.,    HKj'j,    pp. 

288-301.) 
"Tables,"  pp.  802-30S. 
Also  pul)lished,  slijrhtly  al)ridged,  in   Bullock,  Charles  J.     Selected 

readings  in  public  linance,  pp.  :i83-.S93.     Boston,  1906. 

Ne-w  York.  Joint  committee  relative  to  ta^cation.  Report  of  Joint 
committee  of  the  Senate  and  Assembl}-  relative  to  taxation 
for  state  and  local  purposes.  Transmitted  to  the  Lej^is- 
lature  March  17,  ISiKl 
Albany:  James  B.  Lyon,  1893.  G02  pp.  s  .  (X.  )' 
Assembly  documents.,  1893,  vol.  IS.,  no.  69.) 

Recommends  a  succession  tax;  contains  a  copy  of  "An  act  to  ta.\ 
gifts,  legacies,  and  collateral  inheritances  in  certain  cases,"  and 
testimony  on  the  subject. 

Ne'w  York.     State.      Comptroller.     Annual  report  of  the  comptroller 
of  the  state  of  New  York.     Transmitted  to  the  Legislature 
January  25,  1897. 
Albany  and  y^ew  York:    Wynkooj>,  J/allc/ibcck,  Crawford  co., 
1897.     hiii,  681  pp.     8^. 

Recommendation  of  a  succession  or  inheritance  tax,  pp.  xviii-xxix. 

Plehn,  Carl  Copping.      Introduitiou  to  |)ul)lic  rinance. 

JTair    Yorl\   London:    The  MacmiUan    vompary,   1897.     xii, 

36  If.  pp.     12^. 

Inheritance  tax,  pp.  89,  162,  227-230;  American,  page  229;  English, 
page  162. 

President  Roosevelt  on  nuUtimillionaires. 

(/?i  The  Spectator,  vol.  !•(>,  April  21,  190<i,  page  604. ) 
Discusses  the  projxjsition  for  a  progre.'ssive  tax  and  sees  practical 
objections.  Holds  that,  "It  would  be  far  lu'tter  t<i  fix  a  danger- 
point  on  the  economic  barometer,  and  decree  that  beyond  that 
point  a  testator  with  many  millions  miw/  distribute  either  propor- 
tionatelj'  to  relatives,  as  is  the  system  in  many  .States  of  the  Con- 
tinent, or,  maintaining  liberty  of  bequest,  \\\\\^i  only  lie<]Ueath 
legacies  within  that  aMmunt  to  iho.>;e  whom  he  selects." 


12  LIBRARY    OF    CONGRESS 

Rice,  Frank  S.     Note. — On  succession  taxes. 

{In  Probate  reports  annotated,  vol.   1,  pp.  212-215.     New  York. 

1897.     8°. ) 
Note  on  the  ca^e  In  re  Whiting's  estate,  150  N.  Y.,  27,  summarizing 

a  nnnil)er  of  judicial  decisions  regarding  the  succession  tax. 

Roberts,  James  A.     The  progressive  inheritance  tax. 

{In  The  Forum,  vol.  23,  May,  1897,  pp.  257-270.) 

Roosevelt,  Theodore.     The  man  with  the  muck-rake.     An  address 

delivered  bj  the  President  of  the  United  States  at  the  la}'- 

ing  of  the  corner-stone  of  the  office  building  of  the  House 

of  Representatives,  April  14,  1906. 

{In  Tlie  Outlook,  vol.  82,  April  21,  1906,  pp.  88.3-887. ;» 

"I  feel  that  we  shall  ultimately  have  to  consider  the  adoption 
of  some  such  scheme  as  that  of  a  progressive  tax  on  all  fortunes, 
beyond  a  certain  amount,  either  given  in  life  or  devised  or 
bequeathed  upon  death  to  any  individual — a  tax  so  framed  as  to 
put  it  out  of  the  power  of  the  owner  of  one  of  these  enormous 
fortunes  to  hand  on  more  than  a  certain  amount  to  any  one 
individual." 

''The  man  with  the  muck  rake." 

{In  Putnam's  monthly  and  the  Critic,  vol.  1,  October,  1906,  pp. 

42-47.) 
"Five  months  have  gone  l)y  since  I  made  this  speech.     I  have 

reread  it,  and  have  added  a  few  sentences  strengthening  one  para- 

grapli.     I  believe  more  strongly  than  ever,  if  that  is  possible,  in 

all  that  I  have  therein  said." 

Sedg-wick,  A.  G.     The  inheritance-tax  bill, 

(///  The  Nation,  vol.  64,  May  6,  1897,  pp.  333-334.) 

Seligman,  Edwin  Robert  A.     Essays  in  taxation. 

iVW  Yoj'A':  Macmillan  t£'  co.,  1895.     ,/.',  1^3 J^.  pj).     8^. 
The  inheritance  tax,  pp.  121-135. 

Progressive  taxation  in  theory  and  practice. 

{^Baltimore:    Guggenheime'i\  Weil  &  c-9..]  189Ii..     222  pp.     8^. 

{American  economic  association.     Publications.,  vol.  9,  nos. 
1,2:) 

Bibliography,  pp.  218-222. 

The  theory  of  progressive  taxation. 

{In  Political  science  quarterly,  vol.  8,  June,  1893,  pp.  220-251.) 
Discusses  the  arguments  for,  and  objections  to,  progressive  taxation, 

theoretical  and  practical.      Gives  the  views  of  leading  political 

economists. 


inhp:kitance  taxation:   i'mted  states.  13 

Shearman,  Thomas  G.     Natiotml  taxation;  mi   iiK^uiiy  into  tho  prac- 
ticaWility,   jiisticf   and   cli'cct.s  ol"   a   scicntilir    and    natural 
method  of  taxation. 
New  York:    G.    /'.    J'utimiriH  stmn^   LSOo.      ///,  (/),  2.i9  j>j>. 

12°.     {Qmjtitlons  of  the  day,  no.  <S.J.) 
Succession  tax,  pp.  45-48. 

Points  out  ol>j('itions,  and  hoI<is  that  while  the  succc-&«ion  tax  may 
have  Hoiiic  merits  it  can  never  h<'  a<ceptetl  as  tiieone  natural  tax. 

Teague,  M.  A.      Is  Contrress  to  rojruhite  swoUcn  fortunes? 
(///  Ridf^way's,  vol.  1,  Oct.  13,  liMMi,  page  9.) 

Thomas,  Edwaid  A.     Al»out  wills  and  testaments. 

(7//  The  Forum,  vol.  2,  Decemher,  18S(),  pp.  ;Wl-3<)9. ) 
Discusses  the  policy  of  limiting  he(|uests. 

United  States.  Ameriean  state  papers.  \'ol.  \-\i.  Finance,  vols. 
i,  2.  Dociuuents,  legislative  and  executive,  of  the  Congress 
of  the  United  States,  from  the  first  session  of  the  first  to 
the  third  session  of  the  thirteenth  Congress,  inclusive: 
conmiencing  March  8,  17S9,  and  ending  March  8,  Isllj. 
Washington:  Puhlished  hy  Gales  and  Seat  on  .^  1832.    2  voh. 

Vol.  1,  pp.  276-278,  contain  a  report  of  the  Committee  of  ways  and 
means,  April  17, 1794,  on  increase  of  duties,  recommending  stamp 
duties  on  ' '  inventories  of  the  effectsof  deceased  persons  " , "  receipts 
for  legacies,  or  shares  of  personal  estates,"  "probates  of  wills, 
and  letters  of  administration." 

Vol.  1,  pp.  409-410,  contain  a  report  of  Committee  of  ways  and 
means,  on  increa.se  of  revenue,  Maich  17,  1796,  in  which  "a  <luty 
of  two  per  centum  ad  valorem  ought  to  be  imposed  on  all  testa- 
mentary dispositions,  descents,  and  successions  to  the  estates  of 
intestates,  excepting  those  to  parents,  husbands,  wives,  or  lineal 
descendants." 

For  other  documents  printed  in  these  two  volumes  see  pp.  64-67  of 
this  List. 

United  States.  Commission,  appointed  for  a  rei'ision  of  the  revenue 
system  of  the  United  States.  186'}- 00.  Reports.  David 
A.  Wells,  Stephen  Colwell,  Samuel  S.  Hays,  commissioners. 
Secretary  to  the  Commission,  E.  R.  Elliott. 
Washington:  Government  printing  ojfice,  ISOO.  (4),  48o 
pp.     8\ 

Recommends  an  inheritance  lax,  ])p.  .31-:>i'. 

Jf.Oth  Congress, 2d  session.      House  repaint  no.  3^.     Legticyand 

succession  tax.     Report   from  the  Conunittee  on  manufac- 
tures.    February  20,  18?^U.      J.";  pp.     b"^. 


14  LIBEAR'f    OF    CONGEESS 

United  States.  55th  Congress,  ^d  session.  House  repm't  no.  1183. 
Revenue  to  meet  war  expenditures.  Report  from  the  Com- 
mittee on  ways  and  means.     April  26,  1898.     3  pp.     8°. 

55th  Congress,  ^2d  session.     House  report  no.   1583.     Supple- 

mental to  acts  relating  to  internal  revenue.  Report  from 
the  Committee  on  ways  and  means.  June  16,  1898.  1 
page.     8"^. 

Industrial  commission.     Final  report. 

Washington:    Qovernment  printing   office,  1902.     8^.     ( Vol. 

XIX  of  the  Commission'' s  reports.) 

Pp.  1053-1058  summarize  federal  legislation  on  inheritance  taxes, 
with  tables  showing  the  rates,  exenij)tions,  and  productiveness  of 
the  inheritance  taxes  levied  in  the  various  states. 

Supreme  Court.      Octolter  term,  187 If.     Scholev  v-  Rew, 

{In  U.  S.  Supreme  court.  Cases  argued  and  adjudged  in  the 
Supreme  court  of  the  United  States,  October  term,  1874.  Re- 
ported by  John  William  AVallace,  vol.  23,  pp.  331-352.  New 
York,  1904.     8°.) 

Opinion  delivered  by  Mr.  Justice  Clifford. 

The  case  involved  "the  validity  of  a  Federal  succession  tax  on 
devolutions  of  real  estate  by  will  or  descent.  It  was  argued 
against  the  tax  that  a  tax  on  the  succession  to  land  was  in  effect 
a  tax  on  the  land  itself,  which  would  be  a  direct  tax  within  the 
narrowest  definition,  hence  it  was  void  because  it  was  not  appor- 
tioned among  the  states.  The  court  held  that  the  tax  was  an 
excise  and  not  a  direct  tax,  saying  that  it  was  the  succession  or 
devolution  of  the  land  and  not  the  land  itself  which  was  the 
subject  of  the  tax.  It  was  held  tluit  although  a  lien  for  the  tax 
was  laid  upon  the  land  itself,  that  did  not  make  it  a  tax  on  the 
land ;  but  was  merely  a  regulation  for  enforcing  collection,  not 
affecting  the  nature  of  the  tax.  In  support  of  its  view  the  court 
referred  to  the  act  of  Parliament  from  which  the  act  in  question 
was  largely  copied,  and  to  the  English  cases  giving  to  that  act 
substantially  the  same  construction."  Gray,  Limitations  of  tax- 
ing p(ncer,  1906:  364. 

October  term,  1895.     United  States  v.  Perkins.     Error 

to  the  Supreme  court  of  the  state  of  New  York. 
Submitted  May  8,  1890.     Decided  May  2.5,  1896. 

{In  U.  S.  Supreme  court.  United  States  reports  vol.  163.  Cases 
adjudged  in  the  Supreme  court  at  October  term,  1895,  pp.  625-631. 
New  York,  1896.     8°.) 

"Personal  property,  bequeathed  by  will  to  the  United  States,  is 
sul)ject  to  an  inheritance  tax  under  state  law.  Under  the  stat- 
utes of  New  York  the  United  States  are  not  a  corporation, 
exempted  from  such  inheritance  tax." 

Opinion  delivered  by  Mr.  Justice  Brown. 


INHERITANCE    TAXATION:    UNITED    STATES  15 

United  States.     Supreme    Court.      Octoher  temi,  1S97.     Maj,'ouii  v. 
Illinois  trust  and   saviiij,As  bank.     Appoal  from  the  cirnnt 
court  of  tlio  United  States  for  the  northern  district  of  Illi- 
nois.    Ar^rued  January  28,  1898.     Decided  April  25,  1898. 
{In  U.  S.  Snproiiie  Court.     United  .States  reports  vol.  170.     Cases 
adjudged  in  the  Supreme  court  at  October  term,  1897,  pp.  28.3- 
303.     New  York,  1898.     8°.) 
"The  inheritance  tax  law  of  lUinoip,  of  June  15,  1895,  (LawH  of 
1895,  page  301),  makes  a  classification  for  taxation  which  the 
legislature  had  power  to  make,  and  does  not  conflict  in  any  way 
with  the  provisions  of  the  Constitution  of  the  United  States." 
Mr.  .Justice  McKenna,  dehvered  the  opinion;  Mr.  .Tu.stice  Brewer 
dissenting.     Contains  a  list  of  cases  in  which  the  constitutionality 
of  till-  tuxes  has  been   declared,  an<l  the   principles  explained 
upon  which  they  are  based. 

Octoher  term^  1S90.     Knowlton  v.  Aloore.     Error  to  the 

circuit  court  of  the  United  States  for  the  eastern  district 
of  New  York.  Argued  December  5,  6,  7,  1899.  Decided 
May  14, 1900. 

{In  U.  S.  Supreme  Court.  United  States  reports,  vol.  178.  Cases 
adjudged  in  the  Supreme  Court  at  October  term,  1S99,  pp.  41-111. 
New  York,  1900.     8°.) 

"The  act  of  Congress  of  June  13,  1898,  c.  448,  which  is  usually 
spoken  of  as  the  War  Revenue  Act,  (20  Stat.  44S, )  iinpo.ses  various 
stamp  duties  and  other  taxes.  Sections  29  and  30  of  the  statute, 
which  are  therein  prefaced  by  the  heading  'Legacies  and  Dis- 
tributive shares  of  Personal  Property,'  provide  for  the  assessment 
and  collection  of  the  particular  taxes  which  are  described  in  the 
sections  in  question.  To  determine  the  issues  which  arise  on  this 
record  it  is  necessary  to  decide  whether  the  taxes  imposed  are 
void  l)ecause  repugnant  to  the  Constitution  of  the  Unik-d  States, 
and  if  they  be  valid,  to  ascertain  and  detine  their  true  import." 

Mr.  Justice  White  delivered  the  opinion  of  the  court. 

Octoher  term,  1S99.     IMiunmer  i\  Coler.     Krror  to  the 

surrogate's  court  of  the  county  of  New  York,  State  of  New 
York.     Argued  February  27,  28,  1900.     Decided  :\Iay  14, 

1900. 

(/7i  U.  S.  Supreme  Court.  United  States  reports,  vol.  178.  Ca«e8 
adjudged  in  the  Supreme  Court  of  tlie  United  States  at  October 
term,  1899,  pp.  115-139.     New  York,  1900.     8°. ) 

The  court  held  that  a  tax  on  inheritances  is  not  invalidated  because 
of  the  fact  that  the  property  inherited  is  composed,  in  whole  or 
in  i>art,  of  Federal  securities  and  al.so  that  no  sound  distinc- 
tion can  be  drawn  l)etwoen  the  power  of  the  States  in  imposing 
taxes  on  franchises  of  the  corporations  composed  of  individual 
peraons  and  in  imjjosing  taxes  upon  the  right  or  i)rivilege  of  indi- 
viduals to  avail  themselves  of  the  right  to  grant  and  to  receive 
property  under  the  statutes  regulating  the  descent  of  the  prop- 
erty of  the  decedents. 

Opinion  of  the  court  delivered  by  Mr.  Justice  Shinv«. 


16  LIBRARY    OF       ONGRESS 

United  States.  Supreme  Court.  Octoher  term.,  1901.  Orr  v.  Gil- 
man.  Error  to  the  surrogate's  court  of  the  count}'  of  New 
York.  Argued  November  25,  20,1901,  Decided  January 
6,  1902. 

{In  U.  S.  Supreme  Court.  United  States  reports,  vol.  183.  Cases 
adjudtied  in  tlie  Supreme  Court  at  October  term,  1901,  i)p.  278-290. 
New  York,  1902.     8°.j 

"The  provisions  of  subdivision  5  of  tlie  tax  law  of  the  State  of  Xew 
York,  which  became  a  law  April  16,  1897,  are  not  in  violation  of 
the  Fourteenth  Amendment  to  the  Constitution  nor  of  section  10 
of  article  1  of  the  Constitution." 

"  The  Court  of  Appeals  did  not  err  when  it  held  that  a  transfer  or 
succession  tax,  not  being  a  direct  tax  upon  property,  but  a  charge 
upon  a  privilege,  exercised  or  enjoyed  under  the  laws  of  the  State, 
does  not,  when  imposed  in  cases  where  the  property  passing  con- 
sists of  securities  exempt  by  statute,  impair  the  obligation  of  a 
contract  within  the  meaning  of  the  Constitution  of  the  United 
States." 

Opinion  of  the  court  delivered  by  Mr.  Justice  Shiras. 

Wells,  David  Ames,     The  theory  and  j^ractice  of  taxation. 

i\«/j  Yorl:  D.  Appleton  A  co.,  1900.     viii,  6^8 px>.     1^^. 
Legacy  tax,  pp.  620-622. 

West,  Max.     Recent  inheritance-tax  statutes  and  decisions. 

{In  The  Journal  of  political  economy,  vol.  6,  Sept.  1898,  pp.  437- 

456.) 
For  record  of  subsequent  legislation  see  this  author's  reports  in 

Annual  review  of  legislation,  noted  below. 

The  inheritance  tax. 

New  York:  Columhia  college.,  1893.  llfO  pp.  8^.  [Studies  in 
history^  economics  and  puhlic  law.  Ed.  hy  the  University 
faculty  of  politiccd  science  of  Columhia  college,  vol.  ii', 
no.  2.) 

"Bibliography":  pp.  134-140. 

Chapters  1-3  contain  a  brief  historical  survey  of  the  taxation  of 
inheritances  of  Continental  Europe;  the  British  empire;  the  United 
States,  federal  inheritance  taxe.'^,  state  laws.  The  legal  theory  and 
the  economic  theory  are  treated  in  separate  chapters.  Contends 
that  the  inheritance  tax  is  an  institution  of  democracy  and  just 
and  practicable. 

Inheritance  tax.     Review  of  State  legislation  in  1901, 

{In  New  York  State  library.  Review  of  legislation  1901,  pp.  67-69. 
Bulletin  of  legislation,  16. ) 

For  earlier  legislation  see  the  monograph  noted  above,  and  article 
on  Recent  inheritance-tax  statutes  and  decisions,  in  Journal  of 
political  economy,  vol.  6,  Sept.,  1898;  and  Whitten's  Compara- 
tive summary  of  legislation  in  New  York  State  Library  bulletins. 


INHKKITANOE   TAXATION:     UNITED    STATES  17 

West,  Mux.      Iiilicritiiiice  tax.     Review  of  State  lej^islatioii  in  1902. 

{J>i  New  York  State  lihrary.     Review  of  legiHlati<jn,  li*n2,  pa^e  795. 
Bulletin  of  legislation,  lit.) 

Same.     Review  of  State  legislation  in  1903. 

( In  New  York  State  library.  Review  of  legislation,  1903,  pp.  h27-h;iO. 
Bulletin  of  legislation,  22. ) 

Saine.     Review  of  State  legi.slation  in  1904. 

(//I  New  York  State  library.     Review  of  legiglation,  1904,  pp.  b6-h7. 
Bulletin  of  legi.«lation,  25.) 

Same.     Review  of  State  legislation  in  1905. 

{In  New  Y'ork   State  library.     Review  of  legislation,  1905,  pp.  188- 
190.     Rulletiii  of  legislation,  29. ) 

The  legal ity  of  progressive  taxation. 

(/uTlie  Nortb  American  review,  vol.  161:5,  Dec,  1897,  pp.  75.'^-757. ) 

Uses  a;^  a  text  tbe  decision  of  the  Supreme  Court  of  Illinois  atiirin- 

ing  the  constitutionality  of  an  inheritance  tax,  as  an  argument  for 

the  legality  of  the  tax,  and  forecasting  the  case  before  the  U.  S. 

Supreme  Court. 

The  theoiy  of  the  inheritance  tax. 

{In  Political  science  quarterly,  vol.  8,  Sept.,  189.3,  pp.  427—444.) 

Whitten,  Robert  H.  ed.     Digest  of  Governors  messages,  1900,  includ- 
ing related  topics  in  the  President's  mes.^^age. 
Alhany:   Nt-ai    York  state  education   dejuo'tnunt,  1906.     S". 
{New  York  State  lihrary.     Bulletin  of  legislation^  31.) 

Inheritance  taxes,  no.  836. 
Published  annually  since  1902. 

Index  of  legislation,  1905,  formerly  Comparative  smnmary 

and  index  of  legislation. 

Alhany:  New    York  state  education   department.,   1906.     S". 

{Neio  York  State  librain/.     Bulletin  of  legislation.,  28.) 

Inheritance  taxes,  no.  836. 
Published  annually  since  1891. 

Notes  on  current  legislation. 

(in  The  American  political  science  review,  vol.  1,  Noveml)er,  1906, 

pp.  76-99.) 
On  page  86  are  given  the  jirovisions  of  inheritance  tax  laws  passed 

in  1906,  in  Ohio,  Kentucky  and  (.Juebec. 

Williams,  ^yilliam  Pierrepont.     The  act  to  tax  inheritances. 

(/?i  The  Albany  law  journal,  vol.  44,  Dee.  IJ.  is;il,  i>[>.  478-479.) 


18  LIBEAEY    OF    CONGRESS 

Wolfe,  S.  Herbert.  Inheritance  tax  calculations;  an  explanation  of 
the  underlying  principles  with  tables  and  instructions  for 
ascertaining  the  present  value  of  dower  and  curtes}^  rights, 
life  estates,  annuities,  vested  and  contingent  remainders, 
....  with  a  brief  analysis  of  the  inheritance  tax  laws  of 
the  various  states  and  territories. 
New  Yorl':  Bakei\  Voorhis  <&  company^  1905.  viii,  300 
jpjp.     8\ 

Wyer,  Malcolm  G.  and  Cliarlotte  E.  G-roves.     Index  of  New  York 
governors  messages,  1777-1901. 
Albany:   New    Yorli  state   education  department^  1906.     8°. 
(New  York  State  lihrar 2/.     djulletm  of  legislation,  26.) 
Inheritance  taxes,  no.  836. 


INHERITANCE  TAXATION:  CENEKAL 

Campbell,  .Tolm  Doiiolus  Suthcihuul,  hul;-  nf  Ai-qylL  The  death 
duties  in  foreign  countries. 

{Jn  Society  of  comparative  legislation.  Journal,  n. .«.,  vol.  5,  pp.  2")-44. 
London,  1903.     8°.) 

Death  duties  in  various  countries. 

{In  Royal  statistical  society.     Journal,  vol.  52,  Mar.,  1889,  pp.  120- 

143.     London,  1889.     8°.) 
"Translated  from  the  Bulletin  de  stati?tique  et  de  16gi.«lation  com- 

par^e,  Aug.,  1888." 

G-reat  Britain.  Foreign  office.  Taxes  in  Europe.  '•  Returns  of  the 
total  amoun':of  taxes  levied  in  each  of  the  different  states  of 
Europe,  so  far  as  the  same  can  be  obtained,  distino-uishintr 
between  direct  and  indirect  taxation,  and  specifvint^  the 
several  heads  of  each."  Ordered  by  the  House  of  Coninions. 
to  be  printed,  4  July  18S1,  8  July  ISSI,  3  August  ISM, 
27  August  1881.  4  parts.  F^.  {Great  Britain.  Parlia- 
ment.    Sessional  papers,  188 U  voL  75.) 

Belgium:  Succession  and  legacy  duties,  part  1,  ]iagt'  5;  I)enraark: 
Inheritances,  page  7;  France:  Inherited  property,  pp.  9,10;  Ger- 
many: Succession  <luty,  page  16;  Netherlands,  page  24;  Portugal: 
Duties  on  succession  and  sale  of  lands,  page  27;  Sjtain,  page  32; 
Bavaria:  Inherited  property,  part  2,  page  2:  Russia:  Succession, 
part  2,  page  6;  Hungary:  Inherited  property,  part  3,  page  3;  Nor- 
way: Inherited  property,  part  3,  page  7;  Baden:  Legacy  on  real 
property,  ])art  4,  page  3;  Saxony:  Stiimps  and  legacy  duties,  part 
4,  page  5. 

Italy.  Direzione  generale  del  dema7iio  e  Jelle  tasso  sugli  affiari.  L'  ini- 
posta  di  successione  considerata  nel  nioniento  attuale  in  (»3 
paesi.  (Studio  comparal a  di  tariffc  con  appunti  di  legisla- 
zione  e  statistica.) 

{In  Bolk'tino  di  statistiia  cdi  Icgislazione  coinjiarata,  vol.  2,  fasc.  «», 
pp.  1143-1108.     Roma,  1901-1902.     8".) 

19 


20  LIBRARY    OF    CONGRESS 

Leroy-Beaulieu,  Paul  /.    t.   Pierre   Paul.     Traite  de  la  science  des 

tinances.     7.  ed.,  refondue  et  augiuentee. 

Paris:    Ouillaumin  et  cie.  \^etc.^  1906.     '2  vols.     8^.     {Econo- 

mistes  ti; publicistes  contemporaiiis.) 

"L'impot  progressif  sur  les  successions  en  Angleterre,"  vol.  1, 
pp.  229-234 ;  "L'impot  progressif  sur  les  successions  en  France  et 
en  Italie,"  vol.  1,  page  234.  "  Des  impots  sur  les  mutationsde  pro- 
priete  et  sur  les  transactions:  les  droits  d'enregistrement  et  de 
timbre,"  vol.  1,  pp.  605-651  ;  "Les  taxes  successorales  aux 
Etats-UnLs,"  vol.  1,  pp.  648-649;  vol.  2,  page  294. 

Le  Produit  des  droits  de  succession  et  de  donation  dans  les  principaux 
pa3's  d'Europe. 

{In  Bulletin  de  statistique  et  de  legislation  comparee,  vol.  30,  Feb., 
1906,  page  177.) 

Table  showing  the  products  from  the  inheritance  tax  in  Great 
Britain  and  Ireland,  France,  The  Xetherland.-J,  Belgium,  Austria, 
Italy,  Denmark,  Hungary  and  Germany  for  1901. 

Schanz,  Georg-.     Studien  zur  Geschichte  und  Theorie  der  Erb.schafts- 
steuer. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 
17,  pp.  1-62,;  vol.  18,  pp.  5.53-695.     Stuttgart,  1900-1901.     8°.) 

Contents. — 1.  Die  Erbschaftssteuer  im  Altertum:  A.  Aegj^pten; 
B.  Rom;  2.  Die  Erbschaftssteuer  im  Mittelalter;  3.  Die  Erb- 
schaftssteuer nach  Ausgang  des  ]\Iittelalters;  4.  Die  Erbschafts- 
steuer im  18.  Jahrhmidert;  5.  Die  Erbschaftssteuergesetzgebung 
im  19.  Jahrhundert;  6.  Bewegmig  zu  Gunsten  der  Einschriinkung 
des  Erbrechts  und  ihr  Einfiuss  auf  die  Erbschaftssteuer;  7.  Die 
theoretischen  Grundlagen  der  Erbschaftssteuer;  Anhang:  Die 
Entwicklvmg  der  J>bschaftssteurersatze  in  Deutschland  im  19. 
Jahrhundert. 

Wagner,  Adolf.     Specielle  Steuerlehre.     Ergjinzungsheft.    Die  bri- 

tische  und  f  ranzosische  Besteuerung,  in  ihren  neuesten  En- 

twicklung  und  Gestaltung-  (1886-1896). 

Leipzig:    C.  F.  AVinteT' sche  VerlagsJiandlimg^  1896.     (6),  168 

pp.     8'^.    {FinanzwissenscTiaft^  3.  Theil.  Ergdnzungslieft.^ 

"West,  Max.     The  inheritance  tax. 

New  York:  Columbia  college.,  1893.  11^0  x>p>.  6'°.  {Studies 
in  Idstm'y.,  economics  and  public  law.  Ed.  by  the  University 
faculty  of  political  science  of  Columbia  college.  Vol.  iv, 
no.  2.) 

"Bibliography":  pp.  134-140. 

Chapters  1-2  contain  a  brief  historical  survey  of  the  taxation  of 
inheritances  in  Continental  Europe,  and  the  British  empire. 


IXHEKITANCE  TAXATION:  GREAT  HRITAIN 

Bastable,  Charles  FniiK-is.     riiblic  tiDuncc.     3d  cd.,  rev.  and  enl. 

London^  New  York:  Ma(nn'dlanandco.^lhnlted^l90S,    xxiv^ 

780  pp.     8^. 

Taxes  on  income,  pp.  445-459;  Succession  duty,  paj^e  556;  Taxes 
on  succession,  pj).  549-5f5ll 

Beatty,  Charles.     A  practical  guide   to  the  death  duties  and  to  the 
preparation  of  death  duty  accounts. 
London:    E.    Wilson,  1906.     xii,  170 pp.     12°. 

Bell,  \y .  T.     Siiould  the  death  duties  be  increased:' 

{In  The  Westminster  review,  vol.  165,  April,  1!»U6,  pp.  .S80-.386.) 

Buxton,  Sydney.     Finance  and  politics:  an   liistorical  study.      1783- 

'l885. 

London:  John  Murray.,  1888.     2  vols.     8-. 

Succession  duty,  vol.  1,  ].p.  117-119,  166;  vol.  2.  pp.  122,  167, 
173-174,  292,  295,296;  Ai)i)endix  M.  Table  showing  difference  of 
burden  of  death  duties  on  personalty  and  realty,  vol.  2,  pp.  .'^84-385. 

Chiozza-Money,  Leone  George.     Riches  and  povert}'.     2d  ed. 

Londini:   Jltthue/)  <.b  r(/.^  [1006].     ,v,v.,  338 pjj.     Frontispiece. 
Tables.     <S'-. 

The  death  duties,  pp.  306-309. 

The  Death  duties. 

{In  The  Co-operative  wholesale  societie.s  limited.  Aunual  for  1906, 
pp.  377-385.     Manchester,  1906.     8°.) 

Do-well,  Stephen.     A  history-  of  taxation  aiul  taxes  in  England  from 
the  earliest  times  to  the  present  da}'. 

London:   Longn}a7is,G?'een,  and  co..,  188^.     If.  vols.     8^. 
The  legacy  and  succession  duties,  vol.  3,  pp.  148-155. 

Finch-Hatton,   Henry  Storniont,    h'orl  of  Winchilstn  and  Xntting- 
luDii.     The  new  death  duties  in  England. 

{In  The  North  American  revit-w,  vol.  ItiO,  .laimai-y,  1S95,  pp.  95-108.) 

21 


22  LIBRARY    OF    CONGRESS 

Freeth,  Evelyn.  The  acts  relating  to  the  estate  duty  and  other  death 
duties;  an  appendix  containing  the  rules  regulating  pro- 
ceedings in  England,  Scotland  and  Ireland  in  appeals  under 
the  acts,  and  a  list  of  the  estate  duty  forms,  with  copies  of 
some  which  are  only  issued  on  special  application.  3d  ed. 
London:  Stevens  wndsoTis  ^limited  ^1901.     xii,325^\^l\p2}.    8^. 

Grodard,  J.  G,     Graduated  taxation. 

{In  The  Economic  review,  vol.  5,  January,  1895,  pp.  39-61.) 
A  detailed  examination  of  the  budget  of  Sir  William  Harcourt  as 
regards  the  income  tax  and  succession  tax  (death  duties).     Pro- 
poses a  system  of  graduated  taxes. 

G-reat  Britain.  Commissioners  of  inland  revenue.  Thirty-eighth 
report.  For  the  j^ear  ended  31st  March,  1895,  with  appen- 
dix. 62,  Ix  pp.  E^.  {Great  Britain.  Parliament.  Ses- 
sional  impers.,  1895.,  vol.  26.) 

Explanation  of  the  Death  duties,  pp.  19-28. 

49th  annual  report,  for  the  year  ended  31st  March 

1906.     Presented  to  both  Houses  of  Parliament  b}-  com- 
mand of  His  Majesty.     1906.     260  pp.     E-.     {Great  Brit- 
ain.    Parliament.     Sessional  pajjers.,  1906.      Cd.  3110.) 
Estate,  &c.,  duties,  pp.  77-130. 

Exchequer.     Estate  dut}".     Cop}"  "of  paper  explanatory"  of  the 

proposals  of  Mr.  Chancellor  of  the  exchequer  with  respect 
to  the  estate  duty."  Ordered,  by  the  House  of  Conmions  to 
be  printed,  IS  April  189-4.  3  pp.  F^.  {Great  Britain. 
Parliament.     Sessional paj^ers,  1894-,  vol.  oJ^.) 

Hanson,  Alfred.     The  acts  relating  to  estate,  probate,  legacy,  and 
succession  duties.     4th  ed.,  by  Lewis  T.  Dibdin  and  Francis 
H.  L.  Errington. 
London:   Stevens  and  Hay nes.,  1897 .     xlvi.,  790  2)J>.       8°. 

Contents: — Part  1:  Probate  duty,  pp.  1-18;  Legacy  duty,  i^p.  19-39; 
Succession  duty,  i^p.  40-61;  Estate  duty,  pp.  62-86;  Part  2, 
Finance  act,  189-1  (57  and  58  Vict.  c.  30)  (mcluding  the  Finance 
Act,  1886),  pp.  87-264;  Stamp  act  (55  Geo.  III.  c.  184),  pp. 
265-346;  Customs  and  inland  revenue  act,  1880  (43  Vict.  c.  14), 
pp.  347-350;  Customs  and  inland  revenue  act,  1881  (44  Vict.  c.  12), 
pp.  351-382;  Customs  and  inland  revenue  act,  1889  (52  Vict.  c.  7), 
pp.  383-390;  Legacy  duty  act,  1796  (36  Geo.  III.  c.  52),  pp.  391- 
523;  Succession  duty  act,  1853  (16  and  17  Vict.  c.  51),  pp.  524- 
716;  Appendix,  pp.  717-734;  Index,  pp.  735-790. 

Hardie,  J.  Keir.     A  labour  budget. 

{In  The  Financial  review  of  reviews,  vol.  1,  April,  1906,  pp.  265-277. ) 
Proposes  changes  in  the  income  tax  and  death  duties. 


inhp:ritance  taxation:  great  Britain  23 

Peto,  Sir  S.  Morton.     Taxation:  its  levy  and  expeiidituro,  past  and 
future;  bein<^  an  enquiry  into  our  tinancriu!  policy. 
London:    Chapman  mid  J lall^  180 J.      'u:^  {-i)^  Jf,lH  i>P'     ^^. 
The  legacy  and  succession  duty  in  Great  Britiiin,  pp.  194-198. 

Root,  John  William.     Studios  in  Hritish  national  finance. 
Liverpool:   •/.    li'.  Root^  IDOL     i;r^  110  pp.     1^\ 
Income  tiix  antl  death  duties,  pp.  99-110. 

Smith,  G.  Arniitage.     Principles  and  methods  of  taxation. 

London :  Murray.,  1900.     155  pp.     8^. 

Williams,  Ernest  E.     An   impossible  budj^et:  a   reply  to   Mr.   Keir 
Hardie. 

{In  The  Financial  review  of  reviews,  vol.  1,  May,  1906,  i)p.  377-384. ) 


INHERITANCE  TAXATION:  FRANCE 

Bodin,  Ch.     La  rcforme  des  droits  de  succession  et  la  notion  de  i'impot 
progressif. 

{In  Revue  d'economie  politique,  vol.  8,  pp.  950-967.     Paris,  1394. 

8°.)  , 

Charton,  A.  Pierre.     La  reforme  liscale  en  France  et  a  I'etranger. 
Paris:    Guillaumin  c&  cie,  1901.     (4),  798  j)j).     8^. 

"Impot  sur  les  successions,  ou  mutations  par  deces,"  pp.  388-402. 

Colin,  Maurice.     La  reforme  des  droits  de  mutation  par  deces. 

{In  Revue  politique  et  parlementaire,  vol.  50,  Nov.  10,  1906,  pp. 
227-251.) 

Dufay,  Jules.     L'impot  progressif  en  France. 

Paris:    Guillaumin  &  cie,  190 J/.,     x,  15'2  jpp.     5°. 

Die  Fortsetzungder  Progression  in  der  franzosischen  Erbschaftssteuer 

durch  das  Budgetgesetz  vom  30.  Marz  1902. 

{In  Finanz-Archiv,  vol.  20,  page  858.     Stuttgart  und  Berlin,  1903. 
8°.) 

France.     Rapport  fait  au  nom  de  la  commission  des  finances  (1)  chargee 

d'examiner  le  projet  de  loi,  adopte  par  la  Chambre  des 

deputes,  portant  fixation  du  budget  general  de  Texercice 

1901. — Reforme  du  regime  fiscal  des  successions,  par  M. 

Monestier. 

(/)i  France.     Annales  du  Senat.    Documents  parlementaires,  vol.  39, 
December  31,  1900,  pp.  987-1006.     Paris,  1901.     4°.) 

Chamhre  des  deputes.     Session  ord.     Seance  du  2  juillet  1906. 

Proposition  de  loi  ayant  pour   objet  Tetablissement   d'un 

impot  personnel  et  progressif  sur  le  revenu    et   sur   les 

capitaux  improductifs,  presentee  par  M.  Maujan,  depute. 

(Renvoyee  a  la  commission  de  la  legislation  fiscale.) 

{In  France.     Chambre  des  deputes.     Annales.     Documents  parle- 
mentaires, 1906.     Annexe  no.  170,  pp.  726-728.     4°.) 

Proposition  de  loi  tendant  a  limiter  le  droit 

d'heritage  et  a  modifier  I'impot  sur  les  successions,  presentee 
par  M.  Maujan  depute. — (Renvoyee  a  la  commission  de  la 
legislation  fiscale.) 

{In  France.     Chambre  des  d^put^s.     Annales.     Documents  parle- 
mentaires, 1906.     Annexe  no.  171,  pp.  729-732.     4°.) 
24 


INHKRITANCE  TAXATION:  FRANCE  25 

France.  Chamhre  des  diipute-s.  SeHsion  ord.  Seance  duo  juillet  1906. 
Proposition  do  loi  ayant  pour  objet  d'otablir  un  impot 
gotu'ral  ot  i)ro(4Tessif  sui-  les  revenus.  pr<'.sent«M'  \y,\r 
M.  Ma<(niau(l(',  deputn. — (Renvo^'ec  a.  la  <()miiii.s.sion  do  la 
l(%i.slatioii  tiscale.) 

{In  France.     Chambre  de.s  deputes.     AnnalcH.     J)ocuinentH  parle- 
mentaires,  1906.     Annexe  no.  204,  pp.  758-762.      4°.) 

Leroy-Beaulieu,  l*aul,  i.  <\  Pierre  Paul.     Lo  budget  do  1907. 

{In  Revue  des  deux  monde.y,  5.  p^^riode,  vol.34,  \n^.  1.5,  1906,  pp. 

759-797. ) 
Di.Mcusses  propositioiis  of  the  Minister  of  finance  introducing  changes 

in  the  scale  of  inheritance  and  income  taxes. 

Rendu,  Ambroise.     Le  systenie  codulaire  et  les  bases  do  Tinipot. 

(7/1  Moniteur  industriel,  .3.S.  annc'-e,  Oct.  20,  1906,  pp.  641-642.) 
Criticism  of  tlie  proposed  .succession  and  income  taxes. 

Retz  de  Servies,  Andre  do.     L'inipot  progressif  dans  rhistoire  on 
France  de'lTSIJ  a  1870. 
rarh:  A.  Ptdone,  1901^.     (^),  ll^i,  {1)  pp.     8^. 

"L'impAt  progressif  sur  les  succe-ssions,"  pp.  119-123. 

Schanz,  Georg.  Die  Reform  der f ranzosischen  Erbschaf tssteuer  durch 
das  Budgotgesotz  vom  26.  Fe))ruar  1901. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  ge.«amte  Finanzwesen,  vol.  18, 
pp.  227-240.     Stuttgart,  1901.     8°.) 

Simonin,  Armand,  and  Alfred  des  Cilleuls.  La  roforme  des  droits  de 
succession  et  ses  consequences  sociales. 

{In  La  Roforme  sociale,  vol.  33,  pj).  382-398;  460-480.     Paris,  1897. 

8°.) 

Stourm,  Rone.     S3'stemes  genoraux  d'impots.     luipotssurle  capital. 

Impots  sur   le    revonu   dans   les   differents   pays.     Lnpot 

unique,  en  nature,   capitation. — Tarifs  progres.sifs.     Sys- 

tonios  socialistes  ot  radicaux.      Droits  sur  los  successions. — 

Grands   monopolos    tiscaux.     Impots  sur    lo  luxe,  sur  les 

valours  mobiliores   et   foncieres,  directs   et   indirects,    de 

repartition  et  de  quotite,  etc.     Impots  sur   los  objets  de 

promiore  necessite.     2.  ed.  rev.  et  niiso  au  courant. 

Paris:    GulUaumin  et  cie.,  1905.     {Jf),  rl,  Jf,]0  j)p.     8'^. 

"Impots  sur  les  successions,"  pp.  222-246;  "SystC'me  progressif," 
pp.  247-270. 

Wahl,  Albert  /.  e.  Paid  Albert.     Traite  de  droit  fiscal. 

Paris:  A.  Ohevaliei'-Marescq  cf'  <vV,  1903-1900.     3  roh:     S-. 
{Bih/iot/iequ^  des  science.s  juridiques  et  poJitiques.) 
Vol.  1-2.     Enregistrement. 


INHERITANCE  TAXATION:  GERMANY 

Alsace-Lorraine.      Elsass  -  Lothringisches     Erb.schaftssteuergesetz. 
Vom  17.  Juni  1900. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesauite  Finanzwesen,   vol. 

IS,  pp.  811-822.     Stuttgart,  1901.     8°. ) 

Baden.     Badisches  Erbschafts-  und   Schenkungssteuergesetz.     Vom 
14.  Juni  1899. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesainte  Finanzwesen,  vol. 

18,  pp.  765-778.     Stuttgart,  1901.     8°.) 

Bavaria.     Bayerisches  Gesetz  iiber  die  Erbschaftssteuer  in  der  Fas- 
sung.     Vom  11.  November  1899. 

{In  Finanz-Archiv,    Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 
18,  pp.  741-750.     Stuttgart,  1901.     8°.) 

Bremen.     Bremisehes  Gesetz,  betretfend  die  Erbschafts-  und  Schen- 

kungsabgabe.     Vom  18.  Juli  1899. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 
18,  pp.  823-831.     Stuttgart,  1901.     8°.) 

Challamel,   Jules.     Alsace-Lorraine.     Loi  du  12  juin   1889,  reglant 

rimpot  sur  les  successions.     Notice,  traduction  et  notes. 

{In  Annuaire  de  legislation  etrangere,  vol.  19,  pp.  293-304.     Paris, 
1889.     8°.) 

Daguin,  Fernand,     Wurtemberg.     L'impot  sur  les  mutations  par  suc- 
cessions et  donations.     24  mars  1881. 

{In  Annuaire  de  legislation  etrangere,  vol.  11,  pp.  254-255.     Paris, 
1881.     8°.) 

Gerlach,  Otto.     La  reforme  des  finances  de  TEmpire  allemand. 

( In  Revue  de  science  et  de  legislation  financieres,  vol.  4,  July-Sept. , 

1906,  pp.  405-493. ) 
Traduction  franf;aise  de  C.  Gandilhon. 
Pp.  487-490  contain  French  translation  of   the  law  of  June  3,  19' !6 

relative  to  inheritance  tax. 

Germany.     Gesetz,  betreffend  die  Ordnung  des  Eeichshaushalts  und 
die  Tilgung  der  lieichsschuld.     Vom  3.  Juni  1900. 

{In  Germany.     Reichsamt  des  Innern.     Reichs-Gesetzblatz,  June 

11,  1906,  pp.  620-674.) 
Erbschaftssteuergesetz,  pp.  654-674. 
26 


INHERITANCE    TAXATION:    (JEKMAXY  27 

Germany  [Doluito  in  tli(^  Geriiiiiri  iinpci-itil  diet  on  the  inheritance  tax 

law,  11H)6.| 

{In  Steiioi^rupliisclic  I'.eritlitc  iilx-r  <lii'  Nfrliamlliingeii  <les  Keichs- 
tays,  Jan.  9-13,  1<J0(J,  pp.  •lOG-544.) 

Die    Noiion    Keichsstouerj^esetzi'.      Autoinobilstouer    .     .    . 

Erbscliaftsstouer  .  .  . 
Ij.rUn:    Fm/.   Diiminlrr.  JDOG.      272pp.     8-. 

Hesse,     ilcssisches    Gesetz,  die   Erbschafts-  and  Scheiikuiicrssteuer 
betrcflend.     Voin  22.  Dezeiiibor  1900. 

{In  Finanz-Art'liiv,  Zeitschrift  fiir  clas  gesainte  Finaii/.wet-en,  vol. 
IS,  pp.  779-794.     Stuttgart,  1901.     8°. ) 

Hofifniann,  I'lricli.     Die  Keich.serb.scliaft.s.steuer. 

{In  Annalen  des  Deutschen  Reicha  fur  Gesetzgebung,  Verwaltung 
1111(1  Volkswirtschaft,  190(),  no.  1,  pp.  1-23;  no.  2,  pp.  81-127.) 

Contents. — 1.  Ursprung  <ler  Krhschaft.ssteuer;  2.  Entwickelung 
der  P>l)schaftssteuern;  3.  Begriff  und  Begriindung  der  Erb- 
schaftssteuer;  4.  Wesen,  Nachteile  und  Vorziige  der  Erl>schafts- 
steuer;  5.  Ausgabe  und  Stellung  der  Erbschaftssteuer  im 
Steuersystem ;  6.  Die  Erb.schaftssteuer  al.'*  Reich.-Hteuer;  7.  Die 
Erb.'JchaftH.steuer  in  der  KeiclislinanzwirtsiL-liaft;  S.  Allgemeine 
Beurteilung  des  Gesetzentwurfs;  9.  Gegenstand  der  Erbschafts- 
steuer;  10.  Internationales  Erbschaftssteuerrecht;  11.  Betragder 
Erbschaftssteuer;  12.  Wertennittciung;  13.  Bedingter  und  unge- 
wisser  Erwerb  und  gleiche  Lastf  n  ;  14.  Erwerlj  von  Veruiugen 
ohneNutzung  und  die  Nachererbfolge;  15.  Berechnung  der  P>b- 
schaftssteuer;  16.  Ilaftnng  fiir  die  P>b.'^chaft.«Hteuer;  17.  Erhe- 
bung  and  N'erwaltung  der  Krl)scliaft.«.steuer;  18.  Der  Rechtsweg; 
19.  Stralbestiminungen;    20.   Verjiihrung    der   Erbschaftssteuer; 

21,  Schenkungen  unter  Lebenden;  22.   Uebergansvorschriften. 

Mecklenburg.    Meelvlenbur^-i.sche  Verordnung,  ])otreliend  die  Eilie- 

buiig   einei-   Erbschat't.s.stciier.     Vom  '22.   Dezember   l>>S»y, 

{In  Fuianz-.\rchiv,  Zeitschrift  fiir  das gesamte  Finanzwesen.  vol.  18, 
pp.  795-808.     Stuttgart,  1901.     8°.) 

Saxony.     Loi  du  12  ii<n"enil)re  187t)  relative  a  Tiinpot  de.s  .succe^ifiions. 

{la  Annuaire  de  legislation  ^trangere,  vol.  (i,  pp.  279-280.  Paris, 
1877.     8°.) 

Schanz,  Cleorg.      Das  neiie  IIainbuij;er  Erb.schaftssteuergesetz. 

{In  Finanz-Archiv,  Zeitschrift  fiir  da.s  gesamte  Finanzwesen,  vol. 

22,  pp.  349-371.     Stuttgart  iin-l  Berlin.  1905.     S°.) 

Die  Steuerrefoini  im  Ilerzogtluiin  Aniialt  IIH)."). 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 

23,  pp.  212-223.     Stuttgart  und  Berlin,  1906.     8°.) 
Die  Erbschaftssteuer,  i>p.  217-219. 


28  LIBRAE Y    01'    CONGEESS 

Schanz,  Georg.  Studien  zur  Geschichte  und  Thcorie  der  Erbschafts- 
steucr. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 
17,  pp.  1-62;  vol.  18,  pp.  553-695.     Stuttgart,  1900-1901.     8°.) 

Contents. — 1.  Die  Erbschaftssteuer  im  Altertum:  A.  Aegypten; 
B.  Rom;  2.  Die  Erbschaftssteuer  iin  Mittelalter;  3.  Die  Erb- 
schaftssteuer  nach  Ausgang  des  Mittelalters;  4.  Die  Erbschafts- 
steuer im  18.  Jahrhundert;  5.  Die  Erbschaftssteuergesetzgebung 
im  19.  Jahrhundert;  6.  Bewegung  zu  Gunsten  der  Einschriinkung 
des  Erbrechts  und  ihr  Einfluss  auf  die  Erbschaftssteuer;  7.  Die 
theoretischen  Grundlagen  der  Erbschaftssteuer;  Anhang:  Die 
Entwicklung  der  Erbschaftssteurersatze  in  Deutschland  im  19. 
Jahrhundert.  ^ 

Strutz,  G.     Die  direkten  und  indirekten  Steuern. 

Berlin:  J.  Guttentag,  1902.  8°.  {Schwarz,  0.  und  G. 
St7-ut2.  Der  Staatshaushalt  und  die  Flnanzen  Preussens., 
Bd.  /,  Lieferung  J^..) 

"Die  Reform  der  Einkommensteuer,"  pj).  U45-1146;  1285;  "Stem- 
pel-  und  Erbschaftssteuern,"  pp.  1297-1313;  "Die  Erbschafts- 
steuer," page  1342. 

Wagner,  Adolph.     Specielle  Steuerlehre.     Die  deutsche  Besteuerung 
des  19.  Jahrliunderts. 
Leipzig:    C.  F.   Winter' sdie  Verlagshandkmg.,  1901.     ix^  (-5), 
852 pp.     8°.     {Finanzwissenschaft,  .^.  Theil.) 

Theorie   der   Besteuerung,    Gebiihrenlehrc    und    allgemeine 

Steuerlehre.     2.  Auflage. 
Leipzig:  C.  F.  Wlnter''sche  Verlagshandlung ^  1890.     xxix.,  81If. 
pp.     8°.     {FitianzuiissenschaJ^t.,  2.  Theil.) 

Wahl,  Albert.  Prusse.  Loi  du  19  mai  1891,  niodificative  de  la  loi 
du  30  mai  1873,  sur  Timpot  de  succession. 

{In  Annuaire  de  legislation  etrangere,  vol.  21,  pp.  236-238.  Paris, 
1891.     8°.) 

■Wiirttemberg.  Loi  du  '26  decembre  1899  niodifiant,  de  nouveau,  la 
loi  du  24  mars  1881,  concernant  Timpot  sur  les  successions 
et  sur  les  donations. 

{In  Annuaire  de  legislation  Etrangere,  vol.  29,  pp.  302-303.  Paris, 
1899.     8°.) 

Wiirttembergisches  Gesetz,  betreffend  die  Erbschafts-   und 

Schenkungssteuer.     Vom  26.  Dezember  1899. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol.  18, 
pp.  751-764.     Stuttgart,  1901.    8°.) 


INHERITANCK  TAXATION:  OTIIKU  C<»L\TUIES 
nktiikklAnds 

Anethan,  Julos  d'.     Pii^.s-Bus.     Loi  dii  '2T  iiiui  181>7  modilitiiit  le  droit 

de  .succession  et  de  mutation  aprcs  deces. 

{Jn  Annuaire  de  l^'gialation  ^trangere,  \oi.  27,  i<i>.  590-592.     Paris, 
1897.     8°. ) 

Borght,  K.  van  der.     Das  niedeiiandlschc  Eil).schafts.steuerj^e.setz  vom 

24.  Mai  1897. 

{In  Finanz-Archiv,  Zeitschrift  fiir  ila.s  gesamte  Finaiizwesen,  vol. 
16,  pp.  627-637.     Stuttgart,  1899.     8°.) 

Grodefroi,  L'inipot  .sur  le.s  successions  en  Hollaiide. 

(/n  Annuaire  de  legislation  etrangere,  vol.  8,  pp.  505-5(RJ.     Paris, 

1879.     8°.) 
A  short  account  of  the  inheritance  Uix  in  Holland,  from  1859-1879. 

BELGIUM 

Passy,  Jacques.     Les  taxes  successorales  on  Rcloiijue. 

{In  Annales  de  I'^cole  libre  des  sciences  politiques,  vol.  4,  pp. 
222-246.     Paris,  1889.     8°.) 

Vauthier,  M.     Das  Staatsrecht  des  Konigreichs  Belgien. 

Frtibery  L  B. :  J.  C.  B.  Mohr,  1S92.  xii,  273  pp.  8'^. 
{Ilandhuch  den  oeffentUchen  Rechts.^  ,^.  Bd.^  1.  JLdhhd.,  .5. 
AUh.) 

Erbschaftasteuern,  pp.  95-96. 

SWITZERLAND 

Cerenville,  Max  de.     Les  impots  en  Suisse;  Assiette;  quotitt'-niesures 
d'execution. 

Paris:  A.    Chevalier- Mar escq   c6    cle,   1898.     viii,   240  j>j>. 

Tables.     8°. 

"Les  droits  sur  les  mutations  A  titrt»  gratuit.     Les  droits  sur  les  suc- 
cessions et  donations,"  pi>.  LM  2-220. 

Palgrave,  11.  H.  Tnoflis.     Pro<jressive  taxation  as  levied  in  Switzerland. 

Cantons  Basel-Stadt.  de  Vaud,  and  Vv\. 

{In    Royal   statistical   society.     Transactions,   vol.  51,  .June,   18SS, 

pp.  225-267.     London,  1888.     8°.) 
Taxation  on  inheritances — Exemptions — Kates  of  tax,  pp.  238-239. 

Suisse.     Loi  concernant  les  impots  suf  les  >ucce.ssioiis.      17  juin  188'.>. 
(J/i  Annuaire  de  legislation  6!  range  re,  vol.  19,  pp.  712-713.     Paris. 
1889.     8°.) 

29 


30  LIBRARY    OF    CONGRESS 

BRITISH    COLONIES,    ETC. 

Bayly,  R.  A.  Succession  duty  in  Canada,  containing  all  the  acts  in 
force  in  the  various  provinces  of  the  Dominion  as  amended 
to  1st  June,  1901,  with  notes  on  the  Ontario  act,  and 
lists  of  Canadian,  American  and  English  cases,  forms  and 
actuaries'  tables. 
Toronto:   The  Car^well  company^  1902.     xtv.,  (3),  4^8 2>p-    S°. 

An  appendix  contains,  "Ontario  Act  of  1892,"  pp.  297-302;  "New- 
York  Act  of  1887,"  pp.  303-312;  "  Pennsylvania  Act  of  1887," 
pp.  313-318;  "Taxabletransfer  Actof  New  York,"  pp.  319-337; 
"The  (Imperial)  finance  Act,  1894,  and  amendments,"  pp.  338- 
36(J;  "Xew  York  Act,  1892,  c.  169,  pp.  367-368;  "Actuaries' 
tables,"  pp.  368-371. 

Great  Britain.  Colonial  office.  Colonies.  Cop}^  of  a  memorial  from 
the  representatives  of  the  colonies  of  Canada,  New  South 
AVales,  Victoria,  Queensland,  South  Australia,  Western 
Australia,  Tasmania,  New  Zealand,  and  the  Cape  of  Good 
Hope,  respecting  the  application  of  estate  duty  to  personal 
propert}'  situate  in  the  colonies.  Presented  to  both  Houses 
of  Parliament  by  command  of  Her  Majesty.  June,  1894. 
■i  pp.  F'-'.  ( Great  Britain.  Parliament.  Sessional  papers., 
189 If,  vol.  57.      C.  7433.) 

Colonies  (Estate  dut}').     Letter  from  the  High  Com- 


missioner for  Canada  respecting  the  application  of  estate 
duty  to  personal  property  situate  in  the  colonies.  Pre- 
sented to  both  Houses  of  Parliament  bv  command  of  Her 
Majest}^  Jul3%  1894.  4  pp.  F'^.  {Great  Britain. 
Parliannent.     Sessional  papers.,  1894.,  '^ol.  57.      C.  7 451.) 

Local  government  hoard.  Miscellaneous.  No.  1  (1904). 
Papers  respecting  the  local  taxation  of  personal  property 
in  certain  foreign  countries  and  British  possessions.  Pre- 
sented to  the  House  of  Commons  b}^  command  of  His 
Majesty,  in  pursuance  of  their  address  dated  August  15, 
1901. 

London:  Printed  for  His  Ma^estifs  Stationery  office.,  [1901]. 
V,  (1),  12s pp.  F°.  {Great  Britain.  Parliament.  Ses- 
sional p>apers,  1904.,  Cd.  2098.) 

Death  duties,  p.  v;  in  British  Columbia,  p.  84;  in  Manitoba,  p. 
85;  in  New  Brunswick,  p.  86;  in  Quebec,  p.  90;  in  South  Aus- 
tralia, p.  92;  in  Victoria,  p. -94;  in  Tasmania,  p.  98. 


INHKKITANCK    TAXATION:     HIilTISH    OOLONIES,    ETC.  31 

Parsons,  Fiiiiik,  The  story  of  New  Zealand;  a  history  of  New  Zea- 
land from  the  earliest  times  to  the  present,  with  special 
ret'ereiicc  to  the  political,  industrial  and  social  development 
of  the  island  commonwealth.  Kd.  by  C.  F.  Taylor. 
PUladdpUa:  C.  F.  Tayhn\  lOOJ,.  n-s'li,  {2),S3G  2>j>.  Illn.s- 
trations.     Maps.     S^.     {Equity  aeries.) 

"The  income-tax,"  pp.  194-197;  "Progressive  taxation  of  land  and 
incomes  popular,"  page  197;  "The  progreH>^ive  taxes  likely  to  he 
made  more  progressive,  pp.  2(»2-2()l5;  Progressive  taxation,  pp. 
777-785. 

Inheritance  taxes,  page  203. 


INCOME  TAXATION:  UNITED  STATES 

Abbott,  Austin.     The  income  tax.     How  it  should  be  paid  by  the 

honest  citizen. 

(/n  Banker's  magazine  (New  York),  vol.  50,  Jan., 1895,  pp.  185-189.) 
An  exposition  of  the  requirements  of  the  law  of  1895. 

Adams,  Henry  Carter.     Ta>xation  in  the  United  States  1789-1816. 

Baltimore :  -Johns  Ilopkiiis  university^  May  and  Jvne,  188If,. 
79  j)P'  8°.  {■Johns  Ilophins  university  studies  i7i  historical 
and  political  science,     ^d  series,     v-vi.) 

Contains  brief  consideration  of  direct  tax  act  of  1798,  and  1813. 

Allen,  Lafon.     The  income  tax  decision:  an  answer  to  Gov.  Penno^^er. 

{In  American  law  review,  vol.  29,  Nov. -Dec,  1895,  pp.  847-856.) 
Defends  the  decision  of  the  Supreme  Court. 

An  Appeal  to  our  millionaires. 

{In  the  North  American  re\dew,  vol.  182,  June,  1906,  pp.  801-823.) 
The  Outlook  (London)  says:  "We  regard  his  article  as  deeply  sig- 
nificant of  the  new  American  spirit.     It  will  not,  we  imagine,  be 
very  long  before  the  demand  for  heavy  progressive  taxation  on 
incomes  and  inheritances  becomes  well-nigh  universal." 

Bolles,  Albert  S.     The  financial  history  of  the  United  States,  from 
1774  to  1789:  embracing  the  period  of  the  American  Revo- 
lution; from  1789  to  1860;  from  1861  to  1885. 
Weu^  York:  D.  Apjpleton  and  company,  1879-1886.   3  vols.    5°. 

The  Direct  tax  of  1798,  vol.  2,  pp.  115-126;  act  of  1861,  vol.  3,  pp. 
17-18,  160-161. 

Bosley,  William  Bradford.     The  constitutional  requirement  of  uni- 
formity in  duties,  imposts  and  excises. 

{In  The  Yale  law  journal,  vol.  9,  Feb.,  1900,  pp.  164-169.) 
"The  second  case  is  Loughborough  v.  Blake,  5  Wheat.,  317,  wherein 
it  is  decided  that  Congress  possesses,  under  the  Constitution,  the 
power  to  lay  and  collect  direct  taxes  within  the  District  of  Colum- 
bia in  proportion  to  the  census  directed  to  be  taken  by  the 
Constitution.  But  it  is  conceded  by  the  court  that  Congress  may 
lawfully  impose  direct  taxes  in  the  District  for  District  purposes 
without  regard  to  the  rule  of  apportionment,  and  that  Congress  is 
under  no  constitutional  necessity  to  impose  direct  taxes  by  the 
rule  of  apportionment  upon  the  District  of  Columbia,  or  upon  the 
territories,  even  though  such  a  direct  tax  is  laid  upon  the  States. ' ' 
32 


iNCOMK  taxation:  united  states  33 

Boutrwell,  George  S.     The  income  tax.     TIm^  decision  of  the  Supreme 

Court. 

(//(  The  North  Ajiicriran  review,  vol.  ItK),  May,  )«".»."),  pp.  5X9-001.) 

I)iHCU.ssiii><  the  theory  involved  in  the  ('(jurt's  decision,  tlie  writer 

asks,  "Turning  again  to  the  practical  nide  of  this  question,  is  it 

not  apparent  that  the  new  theory  works  the  exemption  of  all 

incomes  derived  from  real  estate  and  pergonal  estate?" 

Bullock,  (  liiirlcs  ,1.     Direct  jiud  indirect  ta.xe.s  in  economic  literature. 

{Ill  The  Political  Hcience  quarterly,  vol.  i:{,  Sept.,  1898,  pp.  442-47(>. ) 
Examination  of  the  writing.«  of  political  economists  of  ancient  and 
modern  times  to  arrive  at  a  correct  chtssitication  of  direct  and 
iinlirect  taxes.  Favors  the  detinition  recommended  by  Wagner 
and  Bastable  as  in  accord  with  usage  prevailing  since  the  lx?gin- 
ning  of  the  19th  century. 

Direct  taxes  and  the  Federal  Con.stitution. 

(/n  The  Yale  review,  vol.  9,  February,  1901,  pp.  438-449;  vol.  10, 
May,  1901,  pp.  6-29;  August,  1901,  pp.  144-158.) 

Endeavors  to  identify  the  sources  of  the  ideas  on  taxation  held  by 
the  framers  of  the  Constitution:  seeks  to  find  how  far  the  "  term 
direct  taxation"  had  been  used  l)y  American  writers  prior  to 
1787;  quotes  from  the  Con.stitution  makers  to  show  their  under- 
standing of  "direct  taxation;"  gives  examples  of  attempts  to  de- 
fine the  constitutional  intent  of  the  term,  with  an  exposition  of 
the  decision  of  the  Supreme  Court  in  179().  Concludes  that  this 
"decision  accorded  with  tiie  Constitution  in  that  it  a.ssured  to 
Congress  all  needed  powers  of  taxation.  It  certainly  agreed  with 
the  plain  historical  fact  that  land  and  poll  taxes  were  those 
branches  of  taxation  which  were  most  often  contemplated  as 
direct." 

The  orjoiii,  purpose  and  effect  of  the  direct- tax  clause  of  the 

Federal  Constitution. 

{In  The  Political  science  quarterly,  vol.  15,  June,  1900,  pp.  217-2.39: 

Sept.,  1900,  pp.  452^81.) 
Analyzes  the  proceedings  of  the  Constitutional  convention  in  regard 

to  power  of  taxation  with  a  review  of  direct  taxes  of  1798,  1815, 

and  1S()1  and  their  lesults. 
Reprinted  in  part   in  the  author's  "Selected  readings  on  public 

finance,"  pp.  299-306.     Boston,  1966.     8°. 

Burdick,  F.  JSI.     Direct  taxes. 

{In  Columbia  law  times,  vol.  2,  April,  1889,  pp.  255-263.) 
Historical  review  and  consideration  of  construction  jnit  upon  con- 

stitutiiinal  ])rovisions  regarding  direct  taxes  by  the  United  States 

Su]irfnie  Court. 

Cooley,  Thomas  M.     A  treatise  on  the  law  of  taxation,  inchidinir  the 
law  of  local  assessments.     3d  ed.  ))y  Albert  I'oole  fIacol)s. 
Chicago:    CaUaglunt  (ind  cotnp<nnj,  lOOo.     :3  »'f>/s.     .V  . 

Income  tax.  vol.  1 .  pp.  1 1 .  27.  .30.  155.  387.  403,  406.  407.  683.  684-686. 

15680—07 3 


34  LIBRAKY    OF    CONGRESS 

De-wey,  Davis  Rich.     Financial  histoi"}'  of  the  United  States. 

Longriicuis^  Green^  and  co.^  London  and  Bomhay^  1903.    xxxv^ 
(cf),  530  pp.     12^.     {Awterican  citizen  series.) 

Direct  taxes,  pp.  62,  65,  107,  109,  139,  140,  277,  427,  457. 

Direct  taxation  and  the  income  tax. 

{In  The  Monthly  law  reporter,  vol.  24,  March,  1862,  pp.  257-270.) 
States  the  provision  of  the  taxation  act  of  Aug.  6,  1861,  and  the 
methods  of  collection. 

Dunbar,  Charles  Franklin.     The  direct  tax  of  1861. 

{In  The  Quarterly  journal  of  economics,  vol.  8,  July,  1889,  pp.  436- 

461.) 
Written  not  long  after  the  decision  of  the  Supreme  Court  in  the 
case  of  the  United  States  vs.  Louisiana,  which  the  author  dis- 
cusses. Begins  with  an  investigation  of  the  meaning  of  the 
phrase  "direct  taxation,"  and  then  gives  the  history  of  direct 
taxation  acts  in  the  United  States.  Shows  relation  of  act  of  1861 
to  acts  of  1813  and  1815. 

The  direct  tax  of  ISOl. 

,  {In  his  Economic  essays,  pp.  94-115.     Xew  York,  1904.     8°.) 
Reprinted  from  (Quarterly  journal  of  economics,  July,  1889. 

The  new  income  tax. 

{In  his  Economic  essays,  pp.  116-134.     Xew  York,  1904.     8°.) 
Reprinted  from  Quarterly  journal  of  economics,  October,  1894. 

Dutton,  W.  T.     The  Income  tax. 

{In  The  American  journal  of  politics,  vol.  4,  May,  1894,  pp.  498-504.) 
An  argument  against  the  income  tax  pointing  out  what  is  termed 
its  unjust  and  illegal  features. 

Edmunds,  George  F.     Salutar}"  results  of  the  income-tax  decision. 

{In  The  Forum,  vol.  19,  July,  1895,  pp.  513-520. ) 

Approval  of  the  decision  of  the  Supreme  Court  declaring  the  income 

tax  to  be  unconstitutional. 
"In  the  present,  then,  and  for  a  long  future,  the  safeguards  of 
equal  rights  and  equal  duties  in  respect  of  taxation  are  reestab- 
lished and  put  upon  the  solid  foundation  that  the  creators  of  the 
Republic  provided." 

Fleming,  William  Henry.     The  income  tax — Its  relation  to  political 

economy,  to  the  constitution,  and  to  the  Supreme  court 

decision.     Speech  ...  in  the  House  .   .  .  April  29,  1898. 

Washingto?i:  [  Government  printing  o'fice\  1898.     lIt-p>'P-  ^^' 

Foster.   Roo-er.     Commentaries  on  the  Constitution  of    the  United 

States,  historical  and  juridical  with  observations  upon  the 

ordinary  provisions  of  state  constitutions  and  a  comparison 

with  the  constitutions  of  other  countries.     Volimie  I. 

Boston:    The  Boston  l>ooh  company.,  1895.      viii,  713 pp.     J^^. 

History  and  apportionment  of  direct  taxes  under  the  Constitution, 
pp.  413-123. 


I.NTOMK    TAXATTnX:     IMTKD    STATES  35 

Foster,    Rog-cr,  <iii(l  Everett  \  .  Abbot.     A   tieati.se  on  tlie  fetleial 
ineoine  tax  under  the  Act  of  l.Si*4, 
Boxto)i:    The  Boston  hoohcoinjxiny^  IH'Jh.     iJ,(l),'jJfG  pp.     S'^. 

Contests. — 1.  Hintory  of  the  income  tax;  (Jrijrin  <jf  itKonie  tax  in 
(  America;  IIi.>^tory  of  income  tax  in  Europe;  Incfjme  taxi-s  in  the 

several  Unite<l  Statew;  History  ^)i  fecJeral  income  taxt-w;  Legisla- 
tive hi.story  of  present  income  tax;  2.  Constitutional  objections 
to  the  statute;  3.  Incidence  of  the  tax;  4.  Income  subject  to  tax; 
5.  Returns  and  as-^^cs.-^mcnt.-i;  (i.  I'ayment;  7.  Collections;  s.  Kt-iii- 
edies  of  taxpayers;  Tart  II.  Tht-  statutt-  annotated.  .\fp[iciidi\  : 
Actfi,  1861-1895. 

Grlenn,  .loliii  .V.  Irn'oiiir  tax  law  paru^raplicd  and  dige.ste(l  for  ready 
reference  .setting  forth  the;  rio^ht.s,  powers,  and  duties  of 
person.s,  corporations,  and  associations  made  tiixable  })y  the 
Act  of  Congres.s  pas.sed  August  18,  1S'J4. 
Philadelphia:  T.  c5  ./.  W,  Johnxon  db  co.^  lS9o.  (.|),  o9 
pp.     8°. 

Gould,  riohn  M.  a/n/  George  F.  Tucker.     The  Federal   income  tax 
exphiined.     2d  ed. 
Bosfxyn:   Lltth\  Brown .,  and  company  ^  1H95.    xlv,lJiJi,pp.    S". 

Grray,  .lames  Mcllvaine.     Limitations  of  the  taxing  power,  including 

limitations  upon  pul>lic  indebtedness;  a  treatise  upon  the 

constitutional  law  governing  taxation  and  the  incurrence  of 

public  debt  in  the  United  States,  in  the  several  states,  and 

in  the  territories. 

San  Francisco:   Bancroft-  Whitney  comjxiny.^  1906.     l,r.  1316 

pp.     8°. 

Federal  income  taxes,  nos.  728,  729;  The  income  tax  law  of  1894, 
nos.  730-7.S7;  For  income  tax  in  the  .ceveral  states,  .SVc  Index, 
pp.  1239-1240. 

Griithrie,  ^^'iHiam  Dameron.  Lectures  on  the  fourteenth  article  of 
amendment  to  the  Constitution  of  the  Fnited  States,  deliv- 
ered i)cfore  the  Dwight  alumni  association.  New  York. 
April-May,  180S. 
Jloxtou:  Little.^  Brown.,  and  rompauy.,  1898.  axeviii,  265 
pp.     8°. 

Under  the  caption  "  Of  the  equal  protection  of  the  laws,"  the  author 
discusses  projxressive  taxation,  and  writes:  "It  is  imjxjrtant  to 
bear  in  mind  tliatwliile  the  Supreme  Court  Iijus  declined  to  nullify 
under  the  Fourteenth  Amendment  a  st«ite  law  imposing  a  pro- 
gressive inheritance  tax,  there  is  no  intimation  that  progressive 
taxatir)n  upon  j^roperty  or  individuals  or  corfwirations  would  have 
been  sustained.  On  the  contrary,  in  the  dis.«enting  o[iinion,  Mr. 
Justice  Brewer  said:  'It  seems  to  be  conceded  that  if  thi.s  were  a 
tax  upon  jiroperty  such  increase  in  the  rate  of  taxation  could  n<»t 
be  sustained.' " 


36  LIBEAEV    OF    CONGRESS 

Hadley,  Arthur  Twining-,     Economics,  an  account  of  the  relations 
between  private  property  and  public  welfare. 
Neiv  Yorl::    G.  R  Put  nam's  sons,  1S99.     ;n^{l),  Ii.9(j  2)J->-     8"^ 
Direct  taxes,  ]>p.  459-475. 

Hall,  Uriel  S.     An  income  tax:  reasons  in  its  favor. 

(JjiThe  Forum,  vol.  17,  Mar.,  1894,  pp.  14-18.) 
Gontain.s  brief  excerpts  from  writers  in  political  economy  favoring 
an  income  tax. 

Hamilton,  Alexander.     Carriage  tax. 

{In  The  works  of  Alexander  Hamilton,  edited  by  Henry  Cabot 
Lodge,  vol.  7,  pp.  328-333.     New  York,  1886.     8°.) 

Fragment  of  a  brief  by  Hamilton  in  the  case  of  Hylton  vs.  the 
United  States.  Hamilton  appeared  for  the  government  with  the 
Attorney-General.  The  court  sustained  Hamilton's  view  that  the 
tax  on  carriages  was  not  direct  and  therefore  was  constitutional. 


^o'- 


Harrison,  Benjamin.     The  obligations  of  wealth. 

{In    his   Views   of    an  ex-president,    pp.    331-357.      Indianapolis, 

[1901].     8°.) 
Delivered  before  the  Union  League  Club,  Chicago,  Feb.  22,  1898. 
"The  practical  question,  the  one  our  people  must  solve,  and  solve 

speedily,  is  the  enforcement  of  the  personal  property  tax  and  the 

equalization  of  real  estate  assessments." 

Hill,  David  B.     No  income  tax!     (xreat  speech  on  the  tariff  bill  and 
income   tax,    delivered   in   tlic    United    States   Senate,    at 
Washington,  on  Monday,  April  9,  1894. 
Mnv  Tori-:   M.  J\  Ivers  <&  co.,  [189 J^].     6}^i)p.     W. 

Hill,  Joseph  Adna.     The  civil  war  income  tax. 

{In  The  Quarterly  journal  of  economics,  vol.  8,  July,  1894,  pp.  416- 
452. ) 

Takes  up  in  turn  the  adoption  of  an  income  tax,  difficulties  as  to 
the  rate  to  be  levied,  taxation  of  certain  classes  of  dividends,  defi- 
nition of  "income,"  administration  of  the  income  tax,  question 
of  the  continuation  of  the  act,  the  assessment  of  the  tax,  and  the 
income  tax  as  a  war  tax. 

Howe,  Frederic  C.  Taxation  and  taxes  in  the  United  States  under 
the  internal  revenue  system  1791-1895.  An  historical 
sketch  of  the  organization,  development,  and  later  moditi- 
cation  of  direct  and  excise  taxation  under  the  Constitution. 

Nev)  YorV:   Thomas  Y.  Crowell  (jc  comjyany ,\189G\     tcinAl), 
293  px>.     i^°. 

Federal  taxation  of  incomes  (1861-1872),  pp.  90-102;  The  income 

tax  of  1894,  pp.  231-236. 
Selections  are  reprinted  in  Bullock,  Charles  J.     Selected  readings 

in  public  finance,  pp.  281-286.     Boston,  1906.     8°. 


INCOME  taxation:   tnitio  states  87 

The  Income  ttix. 

(/n  Banker's inaga/ine  (New  York),  vol.  48,  Dec,  1893,  pp.  428-435.) 
Summary  of  the  legislative  history  of  the  income  tax  laws  of  1861-'64. 

The  Income  tjix  decision. 

[la  The  Nation,  vol.  60,  May  2:-],  1895,  page  .394.) 
Compares  the  legal  tender  ileciKions  of  1871    with  the  income  tax 
decision  of  1895.     The  judgment  in  the  latter  case  is  termed  "a 
retreat  on  the  part  of  the  court  from  the  immoralities  of  the  legal- 
tender  decision." 

Tlio  Income  tux.     The  spirit  of  the  tax.     Plain-speaker. 

{Li  The  North  American  review,  vol.  160,  :May,  1895,  pp.  601-606.) 
Income  tax  law  regarded  a.^:  class  legislation  exhihiting  "the  grow- 
ing hoti^tility  against  tiie  rich  on  the  part  of  the  poor." 

The  Income  tax.     Two  methods  of  leg-ifslatioii.     Letter  to  the  editor. 

B.  G. 

{In  The  Nation,  vol.  60,  April  18,  1895,  pp.  298-299.) 
Criticism  of  the  present  methods  of  legislation  as  illu.strated  by  the 
income  tax  proceedings. 

Ingersoll,  Charle.'?  J.     Speech  in  the  House  of  Representatives,  June 

20,  1813,  advocating  an  inheritance  and  income  tax. 

{In  Annals  of  Congress,  13th  Congress,  1st  se.ssion,  vol.  26,  columns 
351-371.     Washington,  1854.     8°.) 

Kinsman,  Delos  Oscar.     The  income  tax  in  the  commonwealths  of  the 

United  States. 

It/mca,  1903.     Iv,  (2),  128  pjj.     8'^. 

Bibliography:  page  126. 

Selections  reprinted  in  Bullock,  Charles  J.     Selected    readings  in 
public  finance,  pp.  275-280.     Boston,  1906.     8= 


JO 


Lewis,  William  Draper.     The  constitutionality  of  the  income  tax. 

{Ja  The  American  law  register  and  review,  n.  .<.  vol.  2,  March, 
1895,  pp.  189-195.) 

Holds  that  the  Supreme  court  may  rightfully  regard  the  income 
tax  as  an  indirect  tax  and  that  the  income  tax  is  a  tax  not  on 
persons  but  on  property.  Tin?  writer's  oj)inion  is  that  the  cru- 
cial point  in  the  case  before  the  Supreme  court  is  whether  Con- 
gress can  draw  any  lines  in  an  income  tax,  exempting  incomea 
under  a  particular  figure. 

Lippitt,  Francis  .1.     The  income  tax.     Letter  to  the  editor. 

{In  The  Nation,  vol.  60,  March  21,  1895,  page  217.) 
Brief  consideration  of  the  meaning  of  direct  ti\x,  with  the  conclu- 
sion "that   the  income  tax,  being  a  <lirect   tax  on  ju-rsons,  and 
laid,  not  accoriling  to  nmnhcrs,  but  according  to  the  incomes  of 
the  taxpayers,  is  unconstitutional." 


ll<:«2t) 


38  LIBEAEY    OF    CONGEESS 

McDougaU,  J.  A.     The  tax  bill.     Speech  in  the  Senate,  Ma}'  30,  1862. 

{In  Congressional  Globe,  vol.  60,  ?)7th  Congress,  2(1  session.  Appen- 
dix, pp.  227-2.32.) 
Proposes  a  tax  on  fixed  incomes. 

Madison,  James.     Letter  to  Col.  G.  Thompson.     [On  direct  taxation,  j 

[In  The  Nation,  vol.  60,  April  25,  189.5,  pp.  322-323.) 
Contributed  by  W.  C.  Ford.     Madison  here  gives  his  argument  to 

sustain  the  position  that  the  Constitutional  provision  regarding 

direct  taxes  is  essential. 

Mallock,  W.  H.     la  an  income  tax  socialistic^ 

(JnThe  Forum,  vol.  19,  August,  1895,  pp.  707-722.) 

Devotes  a  good  part  of  the  article  to  show  what  socialism  means, 

and  concludes  that  an  income  tax  is  not  calculated  to  bring  about 

socialism. 

Moses,  Bernard.     California  and  the  direct  tax  of  1801. 

(7n  The  Quarterly  journal   of  economics,  vol.  11,  April,  1897,  pp. 
311-316.) 

Ne"W  York.  State.  Legislature.  Joint  committee  of  the  Senate  and 
Assembly  relative  to  the  examination  of  the  subject  of  taxa- 
tion hothfor  state  and  local  purpose^.  Keport.  March  IT, 
1893.     602  pp.     8'-.     (Assembly  document  no.  69.) 

Opposed  to  an  income  tax,  but  in  favor  of  a  progressive  or  graded 
succession  tax.     Pp.  17-602  devoted  to  testimony. 

Ogden,  Rollo.     Beauties  of  the  income-tax  law. 

[In  The  Nation,  vol.  58,  February  22,  1894,  pp.  1.33-134.) 
Examines  some  of  the  provisions  of  the  proposed  income  tax  which 
"invites  at  every  turn  evasion  and  false  swearing  and  bribery  an<l 
intoleraVjle  espionage."  The  sections  criticized  are  those  dealing 
with  the  collection  of  the  tax,  the  deduction  of  certain  items  in 
reckoning  income  and  the  taxation  of  corporations.  Strictures 
are  made  that  terms  are  undefined,  that  there  is  ambiguity  in 
the  description  of  deductions  which  may  be  made,  and  that 
inquisitorial  powers  are  given  to  deputy  collectors. 

The  graver  evil.s  of  the  income  tax. 

{In  The  Nation,  vol.  -58,  January  11,  1894,  pp.  24-25.) 
Declares  the  income  tax  to  l)e  class  legislation  of  "the  most  vicious 
sort."  Asserts  that  national  extravagance,  corrui>t  political  prac- 
tice would  result  from  imposition  of  such  a  tax.  The  tax  would 
"exalt  the  national  merit"  and  tend  to  centralization.  The 
measure  he  declares  is  "thoroughly  populistic." 

O'Neill,  John  J.     The  graduated  income  tax. 

{hi  The  American  journal  of  politics,  vol.  3,  Decemljer,  1893,  pp. 

6.50-654. ) 
Arguments  in  favor  of  a  graduated  tax  on  incomes. 


INCOMK  taxation:  united  states  39 

Pennoyer,  SyUc^lcr.      I  lie  incoiin'  tax  (l('(i>i(ni,  an*!  llic  ]>o\vcr  of  t\io 
SupreiMc  Court  to  millify  Jicts  of  Conj^ress. 

(/n  The  Aiiifticaii  law  review,  v<il.  J".'.  .Iiil\ -Aut'ust,  1HH5,  pp.  550- 

558. ) 
Attacks   tln'  dfcisioii  i>l  llir  Mipreiiie  c  cjiirt  as  U8ur|»in>^  leyiflative 

IKTogativf. 

A    roply   to    Allon's    ['•'riic  inconio  tax  flcci^inn  :    an   aii-wtT 

to  (i<>\'.  Pennoyer '"|. 

(/uThe  American  law  n-view,  vol.  L".t,  NijvciiilKT-hect'iiilMT,  1H!»5, 

pp.  856-863. ) 
"The  ijuestion  as  to  what  the  law  i.s,  is  a  judicial  fjnestioii,  hut  the 

iiui'stioii  as  to  what  the  law  stioiiM  or  shoiiM  nut  he,  in  order  to 

conform  to  the  constitution,  is  most   umuistakahly  a  le^fislative 

question." 

The  Peril  of  American  wealth. 

{In  The  Outlook  (London),  vol.  17,  June  ;^0,  1906,  jjp.  866-867.) 
Review  of  stn  anonymous  article  in  the  North  .\merican  review,  for 
.Tune,  1906. 

Plehn,  Carl  Copping.     Taxation  in  the  Philippines. 

( In  The  Political  science  quarterly,  vol.  16,  Decemher,  1901,  pp.  6s0- 

711;  vol.  17,  March,  1902.  pp.  125-148.) 
Contexts.  —  1.  Personal  taxes;  2.  Thoincometaxes:  .S.  Indirect  taxes. 

Purdy,  Lawsoii.     Taxation  on  personalty:  discussed  with  special  ref- 
erence to  city  conditions. 

(/)(  Municipal  affairs,  vol.  3,  June,  1.H99,  pj).  299-.S27.     New  York.) 
An  ar>rument  for  its  abolition. 

Seligman,  Edwin  R.  A.     The  American  income  t<ix. 

[Ill  The  Kconomic  journal,  vol.  4,  Decendx-r,  1S94,  i>p.  6.39-667.) 
An  examination  of  the  provisions  of  the  law,  consiileration  of  objec- 
tions which  have  been  advanced,  with  conclusions  favorable  to 
the  principle  of  an  income  tax. 

Essays  in  taxation. > 

^eiv  Yoj'k:  Maoiiilldii  and  co.^  1895.     :i\  JfSJf.  j^j>.     8  . 

CoxTE.NTs. — The  development  of  taxation;  Theij^eneral  proj>erty  tax; 
The  sinfj;le  tax;  Double  taxation:  The  inheritance  tax;  The  taxa- 
tion of  corporations:  1.  History.  II.  Principles.  III.  Compli- 
cations and  conclusions;  The  dassitication  of  public  revenues; 
Recent  reforms  in  taxation ;  The  betterment  tax ;  Recent  Euro|>ean 
literaturi'  in  taxation:   .\inerican  rei)orts  on  taxation. 


T< 


The  inronie  tax. 

{In  The  Political  science  quarterly,  vol.  9.  I)ecend>er,  1894,  j»p.  610- 
648.) 

Summarily  reviews  income  taxation  in  the  colonies  of  .\merica.  in 
foreign  countries;  examines  in  detail  the  provisions  of  the  income 
tax  act  of  1S94,  its  character  and  scope,  considers  objections  ti» 
the  law  and  its  sliortcomings,  concludim:  that  an  income  tax 
nmst  be  a  permanent  part  of  the  tax  system. 


40  LIBRARY    OF    CONGRESS 

Selignian,  Edwin  R.  A.     The  income  tax  in  the  American  colonies 
and  states. 

{In  The  Political  science  quarterly,  v(j1.  10,  June,  1895,  pp.  221-247. ) 
Gives  a  synopsis  of  the  provisions  of  laws  taxing  profits  in  the  colo- 
nies, with  a  brief  summary  of  income  tax  systems  of  the  various 
states. 

Is  the  income  tax  constitutional  and  just? 

{In  The  Forum,  vol.  19,  March,  1895,  pp.  48-56.) 
Although  recognizing  defects  in  the  law  of  1894  the  author  agrees 
that  it  is  a  move  in  the  right  direction.     "It  is  an  honest  effort 
to  rectify  abuses  and  to  secure  a  true  equality."' 

The  shifting  and  incidence  of  taxation.     2d  ed.   completely 

revised  and  enlarged. 

JVew  Yo7-k:  The  Macmillan  company;  London:  Macmillan  (& 
CO.,  1899.     xii^  337  pj?.     8°. 
Income  taxes,  pp.  .307-309. 

Se"well,  Robert.     The  income  tax:  is  it  constitutional? 

{In  The  American  law  review,  vol.  28,  Novemljer-December,  1894, 

pp.  808-817.) 
Brief  discussion  as  to  an  income  tax  being  a  direct  tax.     Contends 

that  an  income  is  a  direct  tax. 

Shearman,  Thomas  G.     Natural  taxation:  an  inquiry  into  the  practi- 
cability,   justice    and   effects   of   a   scientific   and   natural 
method  of  taxation. 
^eiv   York:    G.   P.    PutnarnJs  sons.,  1895.     in.    (i),  239  pp. 
12^.     {Questions  of  the  day.,  no.  83.) 

Income  tax  returns  in  United  States,  pp.  30-32;  The  general  income 

tax,  pp.  41-42;  Excuse  for  income  taxes  in  America,  j^p.  42-44; 

Income   tax   unfitted   for  local   use,  p.  44;  Other  objections   to 

income  tax,  pp.  44-45. 
Examines  into  the  three  forms  of  direct  taxation:  an  income  tax,  a 

succession  tax,  and  a  general  property  tax,  finding  economic  and 

moral  objections  to  each. 

Taxation  on  personal  property  impracticable,   unequal    and 

unjust. 
N^eio  York:   Sterling  piMlshing  co..,  1895.     (4-),  63  pp.     12°. 
{Wo.  }^5.      The  Sterling  library.) 

Shipman,  Paul  R.     A  point  of  constitutional  law. 

( JnThe  American  law  registerand  review,  n.  s.  vol.  2,  November,  1895, 
pp.  7.3:3-747.) 

Discusses  considerations  educed  from  a  dictum  of  Mr.  Chief  Justice 
Fuller,  in  the  income  tax  cases,  that  the  States  "granted  the 
power  of  apportioned  direct  taxation,  a  power  just  as  efiicacious 
to  serve  the  needs  of  the  general  government,  but  securing  to  the 
States  the  opportunity  to  pay  the  amount  apportioned,  and  to 
recoup  from  their  own  citizens  in  the  most  feasible  way,  and  in 
harmony  with  their  systems  of  local  self-government." 


INCOMK  taxation:  initpid  states  41 

Smith,  Ilfiiiy  11.      Jncoiuc  tux. 

I  \\(is/uii(jl(i/i :    Oipvernuicnt  jrrl)ithi(j  o^lr<\  JSOo.\     10 pp.     .S  . 

Tin;  autliDi-  was  A.ssistaiit  rogister  of  tho  Treasury,  an<l  addresi**! 
a  letter  to  Secretary  CarlJHle  in  Noveinl>er,  1893,  giving  an  outline 
lii.story  of  income  tax  legislation  to  that  date. 

Stan'wood,  Kdwartl.      Aiiiciican  tai-ifV  r()ntr()\('i'>ic^  in  tlio.  niiiofoonth 
c«'ntur\'. 
Boxtoii    and   JVeio   Yoi'h:    Uoiujldon^    Miff  I  in   and  conipamj'^ 
1903.     3voh.    6'^. 

Failure  of  direct  taxation,  vol.  1,  \>.  2;  During  tiie  Civil  War,  vol.  l', 
p.  126;  Income  tax  amendment  t<>  the  tariff  act  of  1894,  vol.  2, 
III).  .*?24,  3;!8. 

Trickett,  N.     The  iiicuiiif  tax:   i>  il  constitutional '   A  n-joiiidcr. 

{In  The  American  law  review,  vol.  29,  January-February,  isw.^j 
pp.  73-77.) 

Asserts  the  constitutionality  of  the  income  tax.  Defends  the  non- 
apportionment  of  the  tax  between  the  states. 

Tunell,  George.     The  legislative  history  of  the  second  income-tax  law. 

(//I  The  Journal  of  political  ec(inoiiiy,  vol.  :',  June,  1895,  pp.  311- 
337. ) 

With  outline  of  discus.<ions  and  arguments  employed.  Names  cer- 
tain "imperfections  and  crudities  in  tiie  new  act." 

United  States.  American  state  papers.  \()1>.  \,  \i.  Finance,  vols. 
1,  2.  Documents,  legislative  and  executive,  of  thi'  Con- 
gress of  the  United  States,  from  the  first  session  of  the  tirst 
to  the  third  session  of  the  thirteenth  Congress,  inclusive: 
commencing  ^larch  :^,  1780,  and  ending  March  3,  1815. 
Was/utu/ffm:   Pnhlislud  hij  Gales  and  Seaton.  18S2.     2  mis. 

Vol.  1,  pp.  414-4(>3  contains  Secretary  Wolcott's  report  on  direct 
taxes  showing  the  laws  of  the  various  states  and  recommentling  a 
Federal  system.  Apportionment  of  direct  tiixes,  vol.  1,  pj).  588- 
590;  Vol.  2,  contains  annual  rejiorts  of  the  Treasury  department 
and  other  financial  tables  giving  products  of  direct  tax,  etc. 

L((a:.s.,  xtatutes.,  etc.      Laws   of  the   Tnited  States,   relative  to 

direct  taxes  and  intenial  duties. 
^Vash^n  gton :    Prin  tid  hy  Gales  cfc  Seaton ,  ISIS.     Ill  pp.     S  . 

Laws  relating  to  the  direct  and  excise  taxes,  passed  dur- 
ing the  first  and  second  sessions  of  the  Thirty-seventh  ("on- 
o-ress.     Printed  bv  order  of  the  House  of  Kepresentative.s. 
]Vat<hinyiun:    Gove/'nmenfja'infi/a/  f>Jfio\  ISOJ.     ll'> pp.    8^. 


42  LIBRARY    OF    CONGRESS 

United  States.      Commissioner  of  internal  i^evenue.     Report  for  the 
fiscal  year  ended  June  30,  1S95. 
Washington:    Government  printing  office^  1895.     r,  (i),  3-J^18 
pp.      8'^.      {5J^th    Congress,   1st  session.     House    document 
no.  11.) 

Income  tax  of  1894,  pp.  190-190. 

Annual  reports  of  the  Commissioner  of  internal  revenue. 

Washington:     Government    printing   office,    186Jf.-190o.      If2 
vols.     8^. 

Congress.    House  of  JLepr^sentatives.     Comndttee  of  vMys  and 

means.  Income  tax.  Report  on  the  expediency  of  laying  a 
duty  on  all  salaried  officers,  and  on  the  professional  income 
of  lawyers,  solicitors,  and  counselors,  etc.  13th  Congress, 
3d  session. 

{In  American  state  papers.  Finance,  vol.  2,  page  87.S.  Washing- 
ton, 1832.    F°.) 

Siqyreme  Court.     Felruary  temi,  1796.     Hylton,  plaintiff  in 

error,  /•.  The  United  States. 

( In  Curtis,  B.  R.  Reports  of  decisions  in  the  Supreme  court  of  the 
United  States,  vol.  1,  pp.  150-162.     Boston,  1855.     8°.) 

Originally  reported,  3  Dallas,  171. 

Decii^ions  interpreting  the  act  of  June  5,  1794,  laying  duties  upon 
carriages;  the  opinion  of  the  court  being  that  .said  duties  were  not 
a  direct  tax.  Opinions  delivered  by  Chase,  J.,  Patterson,  J., 
Iredell,  J.,  and  "Wilson,  J. 

Octoher  term  1880.     Springer  v.  United  States. 

{In  U.  S.  Supreme  court.  United  States  reports,  vol.  102.  Cases 
argued  and  adjudged  in  the  Supreme  court  of  the  United  States. 
October  term,  1880,  pp.  586-603.     Boston,  1881.     8°.) 

In  this  case  the  decision  was  rendered  that  "Direct  taxes  within 
the  meaning  of  the  Constitution  are  only  capitation  taxes  as 
expressed  in  that  instrument  and  taxes  on  real  estate." 

Opinion  of  the  court  by  Mr.  Justice  Swayne. 

Octoher  term  1891}..      Pollock  v.  Farmers'  Loan  and 

Trust  company.  Appeal  from  the  circuit  court  of  the 
United  States  for  the  southern  district  of  New  York.  Argued 
March  T,  8,  11,  12,  13,  1895.     Decided  April  8,  1895. 

{In  U.  S.  Supreme  court.  United  States  reports,  vol.  157.  Cases 
adjudged  in  the  Supreme  court  at  October  term,  1894,  pp.  429- 
654.     New  York,  1895.     8°.) 

Opinion  of  the  court  delivered  by  Mr.  Chief  Justice  Fuller.  Mr. 
Justice  Field  rendered  an  additional  opinion,  while  dissenting 
opinions  were  given  by  -\Ir.  Justice  White  and  Mr.  Justice 
Harlan.     Arguments  of  counsel  are  printed  with  decisions. 


INCOME  taxation:  united  statpjs  43 

United  States.  Sirprmir  ( 'onrt.  Octuht-r  ti-nn  IHU)^.  PcjUock  /•. 
Farmers' Loiin  and  Trust  company.  (Kehearing-.)  Hyde  i\ 
Continental  Trust  company.  (Rehcarin*^.)  Appeal  fron) 
the  circuit  court  of  the  Ignited  States  for  the  southern  dis- 
trict of  New  York.  Argued  May  G,  7,  8,  18!>5.  Decided 
May  lit  I,  1895. 

( la  \1.  S.  Supreme  court.  Unito<l  Statt'.s  report.-^,  vol.  158.  Ca."JeH 
luljiidged  in  the  Supreme  court  at  October  term,  1H94,  pp.  601- 
715.     New  York,  1895.     8°.) 

Decisions  interpreting  the  act  of  Augu.st  15, 1894  ho  far  as  relating  to 
the  collecting  of  an  income  ta.\.  The  income  ta.\  features  of  the 
law  were  held  to  be  uuconstitutifjnal  and  void.  The  opinion 
of  the  court,  delivered  by  Mr.  Chief  Justice  Fuller,  is  printe<l 
in  McClain,  Emlin.  A  selection  of  ca-ses  on  constitutional  law, 
pp.  22:3-235.     B(jston,  1900.     8°. 

Dissenting  oi)inions  were  given  by  Harlan,  J.,  Brown,  J.,  Jackson,  J., 
and  White,  J. 

The  decisions,  are  also  separately  printed  and,  with  the  brief.s, 
arguments  and  other  pajicrs  in  this  case  and  that  of  Hyde  v.  Con- 
tinental Trust  Company,  heard  at  the  .«ame  time,  make  up  an 
important  collection  of  material  on  the  subject  of  direct  taxes. 
These  documents  are  in  the  possession  of  the  clerk  of  the  Supreme 
Court.     Among  this  material,  there  may  be  noted  the  followinur: 

The  teachings  of  political  economists  defining  direct  and  indirect 
taxes.     By  Max  West.     121,  38  pp.     8°. 

Extracts  from  the  evidence  proving  the  historic  facts,  from  the 
general  literature  and  from  the  authorities,  bearing  upon  the 
question  whether  the  words  "direct  taxes,"  as  used  in  the  Fed- 
eral Constitution  embrace  a  tax  on  incomes,  or  are  limited  to  a 
tax  on  land  only.     (2),  71  i>p.     8°. 

Income  tax  laws  prior  to  act  of  August  28.  1894.      (2),  69  pp.     8°. 

Walker,  Francis  A.     The  bases  of  taxation. 

(7h  The  Political  science  quarterly,  vol.  3,  March,  1888,  pp.  1-16.) 
Reply  to  Spahr  on  taxation  of  labor.     Discusses  incidentally  the 
comparative  merits  of  property  and  income  taxes. 

Webster,  Sidney.     Income  tax  in  17s7. 

{In  The  Nation,  vol.  60,  March  21,  1895,  pp.  215-216.) 
Discusses  briefs  and  arguments  on  the  income  tax-case  and  summa- 
rizes the  brief  of  Mr.  Seward  showing  that  direct  taxes  existed  in 
1787. 

Wells,  Da\  id  Ames.     An  income  tax:  is  it  desirabU^' 

(/>iThe  Forum,  vol.  17,  March,  1894,  pp.  1-13.) 

Argument  against  income  tax.     Discusses  the  ojH-rations  of  income 

tax  laws  in  foreign  countries  with  acriticism  of  the  Ma.-^sticluisetts 

laws  of  taxation. 

Is  the  existinir  income  tax  unconstitutional 

{In  The  Forum,  vol.  IS,  January,  1895,  pp.  536-642.) 
Discusses  the  question  a.s  to  an  income  t;»x  l)eing  a  direct  ta.x  out  of 
conformity  with  Art.  1,  sec.  2  of  the  Constitution,  and  deciding 
that  it  is.  asserts  the  unconstituti<inalitv  of  the  law  of  1894. 


44  LIBEARY    OF    CONGRESS 

West,  ^lax.     The  income  tax  and  the  national  revenues. 

{In  The  Journal  of  political  economy,  vol.  8,  September,  1900, 
pp.  433-451.) 

Discusses  the  meaning  of  direct  taxation,  ideas  of  the  makers  of 
the  constitution,  examines  the  decisions  of  the  Supreme  Court 
in  the  Hylton  and  Springer  cases  as  to  their  inconsistency  with 
the  decision  upon  the  income  tax  in  1894,  thinks  an  income 
tax  by  the  Federal  government  only  attainable  by  an  amendment 
to  the  Constitution. 

White,  Horace.     The  proposed  income  tax. 

{In  The  Nation,  vol.  57,  November  30,  1893,  pp.  404-405.) 
Briefly  considers  the  operations  of  the  income  tax  laws  of  the 
Civil  War.  Argues  that  they  afford  no  criteria  f(jr  estimating  the 
effects  of  the  proposed  law,  as  during  war  times  the  patriotism  of 
the  peoi^le  called  forth  their  cooperation  which  would  not  obtain 
in  times  of  peace. 

Taxation  of  personal  propert}-. 

{In  The  Nation,  vol.  66,  March  24,  1898,  pp.  220-221.) 

The  point  of  view  is  "how  the  existing  inequalities  in  taxation  may 

be  avoided,  and  how  personal  property  may  be  made  to  pay  its 

fair  share  of  the  public  burdens." 

Whitney,  Edward  B.     Political  dangers  of  the  income-tax  decision. 

(in  The  Forum,  vol.  19,  July,  1895,  pp.  521-531.) 
Contends  that  past  decisions  of  the  Supreme  Court  had  established 
the  constitutionality  of  the  income  tax.     Discusses  possible  evil 
consequences  of  conceding  the  right  of  the  Supreme  Court  to 
review  the  decisions  of  earlier  courts. 


IXCOMi;  TWATION:  CHNKKAL 

Charton,  A.  Fienc.  La  refoiuic  tiscalo  en  Fniiice  ct  a  rotranj^'-er. 
rii.stori(juc.  Theorio,  assiettc  ot  incidence  de  riini^'it. 
Systeine  fiscal  fran<;ais.  Expos^  ot  reforme  des  iniputs, 
octrois.  Taxation  intojiialc  dos  divers  revenus.  Les 
reformes  fiscalos  a  lV'tran<,n'r:  Alsace-Lorraine,  An<^leterre, 
Autriche,  Ilollando,  Italic,  Prusse  et  Suisse.  Projets  fraii- 
fais  d'iinpot  gcnoral  sur  lo  i-ovonn.  Plan  do  rofornie. 
Voios  d'execution. 
Paris:    Gaillaumin  di  cie^  1901.     {1^^798 2)p.     J^'-'. 

Les  re  formes  fiscales  en  Europe:  Prusse — L'impot  sur  le  revenu,  pf>. 
618-631;  Rusultats  de  l'impot  sur  le  revenu  en  1897-1898,  et 
depuis  I'origine,  pp.  642-648.  La  reforme  fiscale  en  Ilollande  et 
en  Autriche,  pp.  649-691.  L'imput  sur  le  revenu  en  Angleterre 
et  en  Italie,  pp.  692-720.  Projets  de  ri'fornie  fiscale  en  Frant-e: 
Les  projets  d'impot  sur  le  revenu,  pp.  72.3-737;  Projet  de  M. 
Caillaux,  i)p.  738-747;  Considerations  diverges  relatives  a  rimp^t 
global  sur  le  revenu,  i)p.  748-754. 

Cohn,  Gustav.     The  science  of  finance.     Tr.  by  T.  B.  Veblen. 

Chicago:   The  University  of  Chicago  2)ress,  1896.     xi.,8002Jp- 
8^.     {Economic  studies  of  the  University  of  Chicago.,  no.  1.) 

Translated  from  Cohn's  System  der  Finanzwissenschaft.  Book  3, 
"German  tax  legislation  of  the  present  time"  is  omitted  from  the 
translation. 

"Literature"  at  the  beginning  of  each  chapter. 

Income  tax  in  England,  pp.  309-311;  in  Prussia,  page  320;  in  Swit- 
zerland, pp.  321-322;  in  France,  page  323. 

Great  Britain.  Foreign  oj/ice.  Taxes  in  Europe.  Returns  of  the 
total  amount  of  taxes  levied  in  each  of  the  did'erent  states 
of  Europe,  so  far  as  the  same  can  be  ol)tained,  distiniruish- 
ino'  l)ctNveen  direct  and  indirect  taxation,  and  specifyinj^' the 
several  heads  of  each.  Orderetl  l>y  the  House  of  Connnons, 
to  be  printed,  4  Jidy  ISSl,  8  July  LSSl,  3  August  ISSL  1'7 
August  1S8L  4  parts.  F^.  {Great  Britain.  Parliament. 
Sessio?ial paj^ers,  18S1.     VoL  7J.) 

Income  tax:  Austria,  jiart  1,  page  3;  Denmark,  part  1,  page  8; 
Prussia,  part  1,  pp.  lo,  17;  Iles.^e  Darmstadt,  part  1,  page  19; 
Bavaria,  part  2,  page  2;  Wurtemberg,  part  2,  pp.  7,  8;  Hun- 
gary, part  3,  page  2;  Sweden,  part  3,  page  5;  Norway,  part  3, 
page  6;  Baden,  part  4,  page  3;  Saxony,  part  4,  pp.  5,8, 10,  13, 14. 

45 


46  LIBRARY    OF    CONGRESS 

Great  Britain.     Foreign  office.    Miscellaneous.    No.  2,  1905.    Reports 

from    His    Majest3'\s    representatives    abroad    respecting' 

graduated  income  taxes  in  foreign  states.     August  1905. 

London:  Printed  for  II.  M.  Stationery  o'ffi.ee^  hij  Harrison  and 

.sons.,Y1905\    xxi,150pj).     F^.     {Great  Britain.     Parlia- 

merd.     Sessional  2y<^^p(^r.^',  1905.      Cd.  2587.) 

Prepared  by  Bernard  Mallet. 

Contents. — Eeports  from  state.s  in  which  graduated  income  taxes 
exist:  German  Empire,  Austria,  Swiss  Confederation,  The  Neth- 
erlands, Denmark,  Sweden,  Norway,  Italy,  Spain.  Eeports  from 
states  in  which  no  graduated  income  tax  exists:  United  States  of 
America,  France,  Belgium,  Hungary,  Portugal,  Russia. 

Local    government    hoard.      Miscellaneous.      No.    1     (1904). 

Papers  respecting  the  local  taxation  of  property  in  certain 
foreign  countries  and  British  possessions.  Presented  to 
the  House  of  Commons  by  command  of  His  Majesty,  in 
pursuance  of  their  address  dated  August  15,  1901. 
London:  Printed  for  Ills  Majesty' s  Stcdlonery  office.,  [1901]. 
V,  {1)^  123 pj).  F^.  {Great  Britain.  Parliament.  Ses- 
sional papers,  190 If.      Cd.  2098.) 

Income  taxes  and  other  taxes  on  personal  property,  except  death 
duties,  pp.  iii-v;  Income  tax  in  Austria-Hungary,  pp.  6-7;  in 
Belgium,  pp.  13-17;  in  Prussia,  pp.  26-29;  in  Holland,  pp.  31-33; 
in  New-  Brunswick,  page  86-  in  the  Xorth-West  Territories,  pp. 
86-87;  in  Nova  Scotia,  page  87;  in  Ontario,  page  89;  in  Prince 
Edward  Island,  page  89;  in  South  Australia,  page  92;  in  \'ictoria, 
page  94;  Form  of  tax  declaration  in  Germany  for  the  purpose  of 
assessment,  pp.  105-109. 

Marion,  Marcel  /.  e.  Noel  Francois  Marcel.     L'impot  sur  le  revenu 
au  dix-huitieme  siecle  principalement  en  Guyeune. 
Toulouse:  Lnpr.  et  librairle  E.  Prlvat;  [etc...  etc.]  1901.     :t)\ 
2p'^{2) pp.    Jy .    {BlMlotlieqne  rnerldlonale.     2ser.,t.  r//,) 

Miiller,  Otto    [Helmuth    Wilhelm].     Die  Einkommenl)esteuerung  in 
den  verschiedenen  Liindern. 
Halle  a.  S.:   HfhucJtdrdckerel  von  C.  A.  Kaenrnierer  cfc  ro., 
1902.     {2),  iv,  63,  il\p>P'     '^^-  " 

Nicholson,  Joseph  Shield.     Principles  of  political  econonw. 

Nev)  York,  London:   The  Macinillan  company,  1897-1901.     3 
vols.     8^. 

Income-tax  assessments  as  basis  of  estimate  of  national  wealth,  vol. 
1,  pp.  214-215;  Free  minimum  income,  vol.  3,  pp.  270-271,  276- 
277;  Taxation  and  sources  of  income,  vol.  3,  pp.  273-275,279-280; 
Taxes  on  different  species  of  income,  vol.  3,  page  291;  Income 
tax,  vol.  3,  pp.  8,  143,  260,  273,  277,  279,  286,  337-338,  354-355, 
391,  396,  397-399,  402. 


iNCOMK  taxation:  <;enkhal  47 

Roche,  flulcs,     L'iinpot  siir  Ic  icscmi  :\  I't'triin^jcr. 

•  {In  Revue  de.s  deux  iiion<le.s,  5"  jjer.,  vol.  lio,  January  15,  1JK)5,  pjt. 

241-271.) 
An  examination  of  tlu!  operation  <if  the  incoiiie  tax  lawf  in  <ireat 
Britain  ami  I'msnia  ami  of  the  la\v."of  18t>2an<l  1K94  in  the  I'nited 
HtateK,  with  an  ar<.;ument  againnt  an  incoMKf  tax  law  in  France. 
"En  Angleterre,  en  I'rusHe,  en  Saxe,  ee  proei'iii'  fi-jcal  eHt  eorre- 
latif  soit  a  un  etat  t'cononiiciue  et  Hocial  profon<l«'nient  aristocra- 
ti()ue,  H(jit  a  un  etat  politiijue  phiH  ariwtoeratique  encore,  en 
contradiction  irn'ductible  avec  les  principes,  lea  nio-urs,  les  inHti- 
tutioiiH  d'une  dcniocratie  <'conotni<)M<'  et  politi<iue  eesentiellement 
electorale  et  fondee  sur  le  suffraut-  tniiverHel." 

Stein,    llciiii    /.    r.    Fredeiic    Alcxaiulrc    Ih'iiri.       liibliooiuphie    de 
riinpot  siif  lo  revcim.     (Extrait  dii   Hihliotriaplie  moderne, 
niai-sioi'it  I'.MJO.) 
Parh:  A.  P'nanl  .4  jih,  1000.     (?),  [.?]-.>7  ^v^-     ^• 
Classilied  ])y  countries. 

Stourm,  Rt'iu'.  SN'steiiies  oeiu'raiix  d'inipots.  Inipots  Mir  le  capilal. 
Iinpots  siir  le  revomi  dans  los  differonts  pays.  Inipot 
miiquo,  en  nature,  capitation.  Tarit's  progressif.s.  Sys- 
tenies  .socialistes  et  radicaux.  Droits  siir  les  successions. 
Grands  monopoles  fiscaux.  Inipots  >iir  le  luxe,  sur  les 
valeurs  mobilieres  et  foncieres,  directs  et  indirects,  de 
repartition  et  de  quotite,  etc.  Impots  sur  les  objets  de  })re- 
niier(>  lu'cessite.  2.  ed,  rev.  et  mise  au  courant. 
Paris:    G a'dUimain  et  cic:^  1006.     (4),  v'u  JfSO j>j>.     8^. 

"  Iinpot  sur  le  revenu  global  en  Prusse  et  dans  les  Etats  de  I'Alle- 
niagne,"  pp.  112-130;  "Impots  sur  les  divers^es  sources  de  revenus 
con.sideresdistinctement.  Income-tax anglai.*,"  pp.  131-150;  "Im- 
pots avec  tarif.s  diffcrentiels  suivant  I'origine  des'revenus.  Imfn^t 
sur  la  riclies!«e  niohiliere  en  Italic,"  pp.  l.">l-l()o;  "Inip«"it.s  sur  le 
revenu  dan.s  le  grand-duchc  de  Luxembourg,  en  Autriche,  en 
Bavicre,"  pp.  160-170;  "Iinpots  sur  le  capital  et  iniiV>ts  mixtes 
sur  le  capital  et  le  revenu,"  pp.  171-185;  "Meriteset  imperfec- 
tions des  impots  sur  le  revenu  etudics  ju.^iiu'ici,"  pp.  IStJ-lUG; 
"Impots  sur  les  signes  extcrieurs  du  revenu  en  France  et  en  Bel- 
gique,"  pp.  197-216;  "  La  question  de  I'impot  sur  le  revenu  n'est 
pas  line  question  doctrinale,"  i)p.  217-221;  "Systeme  progressif," 
pp.  247-270. 

Vidal,  Enunanuel.      I/impot  sur  h-  re\  eiui. 

{In  Revue    internationale  du   commerce,  6.  ann<^'e,  SeptemWr  .30, 

1904,  pp.  529-572.) 
With  short  reviews  of  the  systems  adopted  in  England,  Ciermany, 

Austria,  Itidy,  Spain,  Portugal,  and  Switzerland.     With  particular 

reference  to  France. 


48  LIBRARY    OF    CONGRESS 

V/agner,  Adolf.     Speciello  Steuerlehre.     Pvi-g-unzungsheft,     Die    bri- 

tische    und  franzfi.sische    Be.steuerung,   in  ihren    neuesten 

Entwicklung-  uiid  Ge!;taltung  (1886-1896). 

Leipzig:    C.  F.   Winter\sche  Yerlagahandlumj^  1896.     (6'),  168 

pp.     8'\     {Finmizwhsenschaft.,  3.  Th<'il.  ErgdnzimgsJifift.) 

Wells,  David  Ames.     The  theoiy  and  practice  of  taxation. 

Nev)  Y<>rl':   I).  Appleton  and  company,  1900.     viii^  6JfS  pp>. 

■     m^. 

Taxation  of  income,  p.  514;  Direct  tax,  p.  .363;  Discriminating  tax  on 
income,  p.  533;  Taxation  of  income  in  Austria-Hungary,  pp. 
.522,  538;  Denmark,  p.  523;  France,  pp.  517,  519;  Germany, 
p.  .524;  Great  Britain,  \>.  525;  India,  p.  169;  Italy,  p.  540;  Rome, 
p.  518;  Switzerland,  p.  523;  United  States,  pp.  .305,  528,  545. 


INCOMK   TAXATION:    CREAT   liUITAIN 

Allen,  J.  K.     A  o;nidiiJitL'd  iiicoinc  tux. 

[In  Thv  i:c<jnuiuii-  n-vifw,  vol.  15,  April  15,  1905,  pp.  219-223.) 
.Sugge.sts  u  plan  lor  ji  ;;railuated  income  ta.\. 

Bastable,  C.  F.     Pu})li('  fiiianco.     ;^)d  cd.  rev.  and  enl. 

London:  Macnilllan  and  co.^  1903.     .i'xh\  780  jfj/.     8^. 

Diri'ct  taxation  conipared  with  indirect,  \>\k  340-359.     VarioiiH  mean- 
ings of  direct  taxation,  pp.  271-272,  347-349. 

The  rule  of  taxation  for  revenue  as  a  canon  of  public  linance. 

[In  The  Economic  journal,  vol.  13,  December,  1903,  pp.  505-510.) 

Blunden,  CI.  II.     The  future  of  the  income  tax. 

(/ft  The  Economic  journal,  vol.  11,  .Inne,  1901,  i>p.  157-168.) 
Di.scu.ssion  of  the  "  future  form  and  character  of  the  income  tax"  of 
Great  Britain. 

The  position  and  function  of   tlic   iticonie   tax    in  tiic  British 

fi.scal  .system. 

(/nThe  Economic  journal,  vol.  2,  December,  1S92,  pp.  637-652.) 

A  progressive  income-tax. 

{In  The  Economic  journal,  vol.  5,  December,  1895,  pp.  527-531.) 
Aims  "to  explain  the  practiciil  ditficultie.s  which  render  a  British 

income  tax  a  pccidiarly  unsuitable  medium  forgiving  effect  to  the 

progrcf^^ive  jirinciplc." 

Buchan,  John.     The  law  relating-  to  the  taxation  of   foreign  income. 
With  preface  by  the  Right  Hon.  l\.  B.  Haldane. 
London:   Stevens  and  sons,  Jlnilted,  1005.     l.i:i\cii\  123.,    {2) 

Burns,  fJames.     A  graduated  income  tax. 

{In  The  Westminster  review,  vol.  146,  November,  1896,  pp.  5.=>5-.566.) 

Buxton,  Sj'dney.      Finance  and  politics:  an  historical  study.     17S3- 
1885. 
London:  John  JIurmt/,  1888.     2  vols.     8^. 

Income  tax:  .9?^  Index,  vol.  1,  page  360;  vol.  2,  page  391. 

A  handbook  to  jjolitical  <|iic-lioiis  of   the  day  and  arguments 

on  either  side,  with  an  introduction.      11th  cd. 
London:  •/.  .]f>/ /'/•<';/,  190 J.     x.i\  JfJi.2  pp.     8^. 
(Graduation  of  the  income  tax,  pp.  302-313. 
15680—07 4  -49 


50  LIBRARY    OF    CONGRESS 

Cassel,  G.     The  theoiy  of  progressive  taxation. 

{In  The  Economic  journal,  vol.  11,  December,  1901,  pp.  481-491.) 

Chiozza-Money,  Leone  George.     Riches  and  poverty.     !^d  ed. 

London:  Methuen  <&  co.^  \1906\     xx,  338 2)2^-     Frontispiece. 
Tables.     <§". 

Adam  Smith's  first  maxim  of  taxation,  pp.  277-281;  A  popular 
income  tax,  pp.  282-305. 

"That  this  '  error  of  distribution  '  should  be  corrected  by  a  gradu- 
ated Income  Tax  and  a  more  severely  graduated  scheme  of  Death 
Duties." 

Do-well,  Stephen.  The  acts  relating  to  the  income  tax.  5th  ed.  Rev., 
altered  and  considerably  enl.,  with  complete  notes,  cross 
references,  summaries  of  statutory  provisions,  decisions 
and  sections  on  crown  law  and  procedure  affecting  the 
revenue.     B}^  John  Edwin  Piper. 

London:  Biitterworth  db  co.^  1902.     Ixxx.f{2)^  47 Jf.^  53^  {2)  pp. 

Fry,  T.  Hallett.     Income-tax  adjustment. 

{In  The  Magazine  of  commerce,  vol.  9,  November,  1906,  pp.  346-347. ) 
"How    excessive    assessments    may  be  rectified:    suggested  form 
of  appeal:   the   district  commissioners  and  the    'special'    com- 
missioners." 

The  recovery  and  adjustment  of  income  tax;  what  to  do  and 

how  to  do  it. 
Jordan  ih  sons ^  London.  1905.     119pp.     8°. 

A  G-raduated  income-tax. 

{In  The  Spectator,  vol.  95,  August  19,  1905,  i>p.  24&-247.) 

G-reat  Britain.     Commissioners  of  inland  revenue .    4:9th  annual  report, 

for  the  year  ended  31st  March,  19<>6.     Presented  to  both 

Houses  of  Parliament  by  command  of  His  Majesty.     1906, 

200   pp.     F°.     {Great    Britain.     Parliament.      Sessional 

papers,  1906.      Cd.3110.) 

Excise  duties,  pp.  19-75;  Estate,  &c.,  duties,  pp.  77-130;  Stamp 
duties,  pp.  131-156;  Land  tax,  pp.  157-163;  Inhabited  house  duty, 
pp.  165-189;  Income  tax,  pp.  191-246. 

Treasury.    Income  tax  assessments.    Return  "of  the  numbers 

of  assessments  to  the  income  tax  for  the  years  ending  the 
5th  day  of  April,  1904,  and  the  5th  day  of  April,  1905."' 
Part  I.  —  Year  ending  5th  April,  1904.  Ordered,  by  the 
House  of  Commons,  to  be  printed,  2  April,  1906.  4  pp. 
F°.  {Great  Britain.  Parliament.  Sessional  papers,  1906. 
102.) 


INCOME   taxation:   GKKAT    HIUTAIN  TjI 

Gi-reat Britain.  TreaHuri/.  InccjiiM;  tux  iincstnntil^.  I'aitll.  Vfiir 
eiulinjr  5th  April,  r.»()5.  Ordt'icd,  by  tlic  llou-c  of  C<jiii- 
raoiis,  to  be  priiilcd,  213  October,  IKOO.  4  pp.  F  . 
{Gr^eat  Britain.    Parllarneiit.    Sessa/nal j>iij>fiK.,  lOOV.  J.JS.) 

Income  tax  cmnmittee.     Ke])ort  of  the  d<*j)iiitmental 

committee  on  income  tu.x. 
London:   Printed  for   II.   M.  Station* ry  o^ct-,,  hy  Wyman  it' 
sons^  limited^  1905.     J  vols,  in  1.     F  .     (Great  Britain. 
Parliament.     SeKnional papern.,  lff(f'>.      Cd.     2576-2'j7fi.) 

Contents.  Vol.  1.  — I.  Iiitro<liu-tory.  II.  The  i>n'.sent  method  of 
aBPL'Sf-iiit'iit.  III.  Fraud  and  fva.sion.  IV.  The  treatment  of  iricoiiie 
derived  from  copyrights,  patent  right.«,  and  terminable  annnitief^. 
V.  Depreciation  of  a.sset8  cliarged  to  capital  account.  VI.  The 
three  years  average  system.  VII.  Repayments.  VIII.  Co-oper- 
ative societies.     Vol  II. — Appendix. 

Select  committee  on  the  income  and pro])erty  tax.     Fir.>^t  report, 

together  with  the  minute.s  of  evidence  and  index.  Ordered, 
))y  the  House  of  Commons,  to  l)e  printed.  17  May.  1852. 
iv,  458  pp.  8"-*.  {Great  Britain.  P<trHament.  StuHional 
papers,  1852,  vol.  9.     SoJ^..) 

Same.     Second  report.     Ordered,  by  the  House  of  Common.s, 

to  V)e  ])rinted,  "22  June,  1S52.     xxxiv.  r.2<»  pp.     8'.     {intat 

Britain.    Parliament.    Sessional  papers.,  1852.)  vol.  9.    510.) 

Select  committee  on  income  tax.     lieport,  with  proceedings  of 

the  Committee.  Ordered,  by  the  House  of  Conmions,  to  be 
printed,  29  November,  1906.  49  pp.  F.  {Great  Britain. 
Parliament.    Sessional  papers,  1906.    S65.) 

The  chief  findings  of  the  Committee  are  three  in  number.  (Jra«ln- 
ation  is  possible  by  extending  th<;  existing  limit  of  abatements  to 
£1,000.  In  the  ca.«e  of  incomes  exceeding  io.OlX)  a  snjH-r-tax 
based  on  personal  declaration  is  aI.<io  practicable.  Finally,  differ- 
.entiation  between  earned  and  unearne  1  incomes  is  practicable, 
but  should  be  limited  to  incomes  not  exceeding  £3,000  a  year. 

Hardie,  .1.  Keir.     A  hibour  budget. 

(iu  The  Financial  review  of  reviews,  vol.  1.  April,  UHXi,  pp.  265-277.) 

Hicks,  .^hlx\v(■ll.  The  ivpuyment  of  income-tax:  nmny  i)eoplc  pay 
more  income-tax  than  is  necessary:  instances  in  wliich 
successful  claiius  can  be  made. 

(/»The  Magazine  of  commerce,  vol.  9,  September,  I'.KXi,  pp.  20i>-211.) 


52  LIBRARY    OF    CONGRESS 

Hill,  Joseph  Adna.     The  Eng-lish  income  tax  with  special  reference  to 

administration  and  method  of  assessment. 

JYeui  York:    The  Maonillan  co.;  London:    S.  Sonnenscliein^, 

\1899\    (-5),  '250-Jf.05  pj).    TcMes.    S'-'.    {American  economic 

association.     Economic  studies.,  v.  4.,  no.  I{--5.) 

Reprinted  in  part   in   Bullock,   Charles  J.     Selected    readings  in 
public  finance,  pp.  265-275.     Boston,  1906.     8°. 

Hobson,  J.  A.     The  taxation  of  monopolies.. 

{In  The  Independent  review,  vol.  9,  April,  1906,  pp.  20-33.) 
"It  is  then  right  to  recognise  that  the  proposal  to  apply  a  graduated 
income  tax,  so  as  to  take  an  increasing  share  of  large  income  for 
the  state,  rests  on  the  same  economic  and  moral  basis  as  the  pro- 
posal to  tax  'unearned  increment'  in  land  values  or  licences  .  .  . 
The  application,  therefore,  of  our  social  theory  of  taxation 
involves  careful  scientific  experimentation,  with  the  object  of 
finding  out  what  jiroportion  of  the  different  sorts  and  grades  of 
«  income  can  be  taken  Avithout  encroaching  on  living  wages  and 

living  profits,  so  as  to  disturb  the  application  of  the  factors  of 
production  owned  and  operated  l)y  individual  wills  for  private 
ends." 

Hook,  A.     Earned  and  unearned  incomes  and  the  income  tax. 

{In  The  Westminster  review,  vol.  165,  February,  1906,  pp.  124-131.) 

Huncke,  Ernst.     Die  Entwicklung-  von  Einkommensteuer  und  Ein- 

kommen  in  England  in  den  letzten  zwanzig"  Jahren. 

{In  Finanz-Archiv,  Zeitschrift  fi'ir  das  gesamte  Finanzwesen,  vol. 
22,  pt.  1,  pp.  138-209.     Stuttgart  und  Berlin,  1905.     8°.) 

Income-tax  and  life  assurance. 

{In  The  Outlook  (London),  vol.  17,  June  30,  1906,  p.  889.) 

The  Income-tass  report. 

{In  The  Economist  (London),  vol.  63,  July  1,  1905,  pp.  1068-1069.) 

Inhiilsen,  C.  H.  P.     Die  Einkommensteuer  in  Grossbritannien  und 

Irland. 

{In  Handworterbuch  der  Staatswissenschaften.     Zweite,  giinzlich 
umgearbeitete  Auflage,  vol.  3,  pp.  429-436.     Jena,  1900.     4°.) 

Lepelletier,  F.     Chronique  financiere  etrangere  (Angleterre).    Som- 

maire:   I.  Rapport  de  la  Commission  sur  Tincomc  tax. — 

11.  Projets  de  transformation  de  Fincome  tax. 

{In  Revue  de  science  et  de  l(igislation  financieres,  vol.  4,  April- 
June,  1906,  pp.  285-299.) 

Morgan-Brown,  H.     Taxes  that  gall. 

{In  New  liberal  review,  vol.  3,  April,  1902,  pp.  392-402.) 
"  My  present  purpose  is  to  direct  public  attention  to  the  real  char- 
acter of  indirect  taxation,  and  to   the  reasons  which  make  it 
unequal  in  its  incidence  and  unjust  in  its  effects  as  between  rich 
and  poor." 


INCOME    taxation:    OKKAT    BRITAIN  53 

National  liiiiincc  niui  the  iiifoinc-ijix. 

(^//t  The  Oiitldok  (London),  vol.  17,  .luin*  l',  UMMi,  pp.  771-77L'.  i 

Ne^vbatt,  Bcujaiuin.     Tlic  iiicoiiH-  tii.x. 

{In  Journal  ot  the  Institute  of  uctuarleH,  vol.  2H,  April,  1H9(»,  pp. 
2H0-Mr,.     London,  IH'.lO.     H°.) 

Peacock,  IIcrl)ort  8t.  Gooro^e  and  KoWn  V.  (iriiliam  Campbell.  The 
income  tux  acts,  with  iiitfoduction.  nott's,  and  ci'tj.s.s- refer- 
ences. 

London:    Sweet  d"  Ma:trwelL   HfOl.     .rlriii,  r,:i2  />j>.      ^   . 

Peto,  Sir's.  Mofton.     Taxation:  its  lew  and  cx])en(liiufi',  past  and 
t'litiife;  l^eing"  an  eiKjiiirv  into  our  linancial  jjolicy. 
London:    Chapman  and  Ilall^  IHG-i.      i.i\,  (J),  .'i-lH pp.     S-. 
Property  and  int-ome  tux  in  (ireat  liritiiin,  pp.  6S-99. 

Price,  AV.  11.     The  liritish  income  tax  in  fccent  ycafs. 

{In  The  Quarterly  journal  of  economics,  vol.  'JO,   February,   1906, 
pp.  287-300. ) 

Reid,  H.  Lloyd.     The  British  tax-payers"  riohts. 

London:    T.  Flshet'  Unwln.,  189S.     xvii  (d),  398 pp.     8'^. 
"  Income  or  revenue  generally,  as  a  tax  l)a.sis,"  pp.  194-209. 

Root,  flohn  \\'illiam.     Studies  in  British  national  tinance. 

Liverpool:  J.  W.  Root,  1901.     i.>\  110' p/>.     12 -. 

Direct  taxation,   pj).    80-98. — Income  tax   and   death  duties,   pp. 
99-116. 

The  Tyranny  of  the  income-tax. 

{Ill  Blackwood's  Edinburgh  magazine,  vol.  17S,  .\ui:ust.  i;'0.">.  pji. 
279-284. ) 

Williams,  Hrnest  K.  An  inipossil)l(^  hutltrct:  a  icply  to  .Mr.  Ivcir 
llardie. 

{In  The  Financial  review  of  reviews,  vol.  1,  May,  1906,  pp.  :i77-384. ) 


INCOME  TAXATION:  FRANCE 

Beauregard,  Paul.     L'impot  sur  le  revenu  et  Tincome  tax. 

{In  Le  Monde  economique,  vol.  14,  December  10, 1904,  pp.  737-739.) 

Block,  Maurice.     Dictionnaire  de  radministration  franyaise.     5.  ed. 
refondue  et  eonsiderablement  auo-mentee. 
Paris  [etc.]  Berger-Levraxilt  et  cie..,  1905.     2  vols.     IfP. 
Impot  sur  le  revenu,  vol.  2,  pp.  1586-1589. 

Cahen,  Rene.     L'impot  sur  le  revenu.     Enquete  do  Tadministration 

des  contributions  directes. 

{In  Revue  Internationale  du  commerce,   de  1' Industrie  et  de  la 
banque,  vol.  6,  December  31,  1904,  pp.  781-793.) 

Chatelain,   Emile.     Une   nouvelle   formule   d'impot   sur   le   revenu. 

L'impot  par  classes  conjuguees. 

{In  Revue  politique  et  parlementaire,  vol.  49,  July  10,  1906,  pp. 
134-149. ) 

France.     Commission  extra-j^arlementaire  de  Vim^yot  sw  les  revenus. 
Proces-verbaux. 
Paris,  1895.     2  vols.     I^-. 

Commiasion    "instituee  au  ministere  des  finances,  decret  du  16  juin 
1894." 

[Chmun\^.^ions  112^071 2^vopos€d income  tax  laws.]    Rapport  .   .   . 

par  Albert  Rouse.     9  juillet  1902. 

(/;/  France.     Chambre  des  deputes.      Documents  parlementaires, 
1902,  Annexe  no.  252,  page  775.     4°.) 

Rapport  .   .   .   par  Rene  Renoult.     23  juin  1904. 

{In  Same,  1904,  Annexe  no.  1799,  pp.  657-668.     4°.) 

Rapport  supplementaire,  .   .   .  par  Rene  Renoult.    26 

novembre  1904. 

{In  Same,  1904,  Annexe  no.  2097,  pp.  302-305.     4°.) 

2.  Rapport  supplementaire,  .    .    .  par  Rene  Renoult. 

12  avril  1906. 

{In  Same,  1906,  Annexe  no.  3232,  pp.  433-436.     4°.) 

Texts  of  the  propo.sed  laws  (April  12,  1900)  in  France.     Chambre 

des  deputes.     Documents  parlementaires,  vol.  58,  pp.  1094-1108; 

(June  10,  1902)  in  Same,  1902,  Annexe  no.  13,  pp.  472-476;  (Janu- 

arv  15,  1903)  in  Same,  1903,  Annexe  no.  639,  pp.  7-11;  (June  14, 

54 


INCOME  taxation:  FRANCE  55 

1903)  in  Same,  1903,  Annexe  no.  '.»'.il,  j.p.  ():]l-«>47;  (  Tune  10,  1903) 
in  Same,  1904,  Annexe  no.  1012  (annexe),  pp.  9;W>-993;  (May  26, 

1904)  inSuwe,  1904,  Annexe  no.  1706,  pp.  <)0(M)02:  (July  2,  itK»6) 
in  Same,  1906,  Annexe  no.  170,  pp.  72<>-72k. 

Griffin,  W.  T.     Private  inc()iii»>  and  fortunes  in  France. 

{In  United  States  monthly  consular  reports,  vol.  14,  March,  1904, 
pp.  812-814.) 
"It  is  now  ])ropo.'^eil   to  uholi.^h  the  pn-seiit  systetn  of  taxation  an<l 
to  replace  it  hy  a  tax  on  incomes  and  on  the  amount  paid  for  house 
rent." 

Leroy-Beaulieu,  I'aul,  /.  e.  Pierre  Paul.      La  di^cu^sidn  a  la  Cliainhre 

de  I'impot  sur  le  revenu. 

{In  L'Economiste  franvais,  vol.  32,  December  3,  1904,  pp.  785-787; 
December  10,  1904,  pp.  825-828. ) 

L'impot  gi'neral  sur  le  revenu  et  la  Societe  franvai.se. 

( /n  L' Economiste  fran(;ais,  vol.  34,  Aug.  4,  1906,  pp.  1.59-161.) 

L'impot  personnel  et  global  sur  le  revenu. 

{In  L'Economiste  franrais,  vol.  32,  October  29,  1904,  pp.  609-611; 
November  5,  1904,  pp.  t)45-<J47;  November  12,  1904,  jip.  677-<j79. ) 

Traite  de  la  science  des  finances.     7.  ed.,  refondue  et  augm. 

r 

Paris:    Guillaumin  et  cie.,  [etc. ^  1906.     ^2  vols.     H  .     {Eamo- 

miafeK  cfe  pxiM'wisteH  contemporainK.) 

"Notions  gen(?rales  sur  l'impot,  vol.  1,  j)p.  145-171;  "Notions 
gcnerales  sur  l'impot  (suite). — L'imi)flt  proportionnel  et  I'imixjt 
progressif,"  pp.  172-249;  "De  I'unitc  et  de  hi  multiplicite  de 
l'impot. — De  l'impot  sur  le  capital  et  de  rimix'it  sur  le  revenu," 
pp.  251-301;  "Des  impots  directs  et  de.s  imixjta  iudirect-s,"  pp. 
302-387;  "De  l'impot  general  sur  le  revenu  ou  sur  le  capital," 
pp.  536-603. 

Meyer,  Hermann.     Die  Kinkommensteuer])rojekte  in  Frankreich  lus 

188T. 
Bei^lln:    C.  Ileymann,  lOOo.     ./■//,  190  j>p.     S°. 

"Quellen  und  Literatur"  :  pp.  1,  8,  30,  60-61,  85,  110-111,  147-148. 

Ein  reberl)lick  iilx'r  d'w  fraii/,(i>is(lifii  Linkomuu'nsti-ui'rpro- 

jekte  nach  Aniiabme  der  Resolution  vom  It).  Februar  1S87. 

{f)i  Finauz-Archiv,  Zeit^chrift  fiir  dasgesamte  Finanzwesen,  vol.  23, 
pp.  13-41.     Stuttgart  und  Berlin,  1906.     8°.) 

Tbe  Proposed  income  tax  in  France. 

(/)(  The  Spectator,  vol.  97,  Oct.  2U,  19Uti,  i)p.  568-569.) 


INCOME  TAXATION:    GERMANY 

Baden.  Badisches  Gesetz,  die  Abanderung  des  Einkommen-,  Ge- 
werbe-,  ^Vandergewerbe-  und  Kapitalrentensteuergesetzes 
betreffend.     Vom  9.  August  1900. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol.  18, 
pp.  455-463.     Stuttgart,  1901.     8°.) 

Baumgartner,    Georg.     Berechnung   der   Einkommen-  und  Capital- 
renten-Steuern  im  Konigreiche  Bayern  nach  dem  Gesetze 
vom  31,  Mai  1856. 
Bamherg:  Buchner,  1856.     U),  35,  [l]})!^.     1^°. 
"2.  bericht.   Aufl." — Kayser,  Biicherlexikon. 

Bavaria.  KOnigl.  Deklaration,  die  bayerische  Einkommensteuer 
betreffend.     Vom  28.  Juli  1902. 

[In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol.  20, 
page  363.     Stuttgart  und  Berlin,  1903.  8°.) 

Bohmert,  Wilhelm.     Die  mittlern  Klassen  der  Einkommensteuer  in 
einigcn  deutschen  Grossstadten  in  den  Jahren  1880-1895. 
(Jn  Jahrbuch  fiir  Gesetzgebung,  vol.  20,  1886,  pp.  1227-1253.) 

Borst,  A.     Die  Grund-  und  Einkommensteuer  des  Grossherzogthums 
Sachsen- Weimar. 
Jena:     G.    Fhch-r,    1879.      vlu,    71,,  pp.     8^.     {Sammlung 
nationalokonomischer  und  statistischer  Abhandlungen  .   .   . 
2.  Bd.  3.  lift.) 

Bmnsv/ick.  Einkommensteuergesetz  fiir  das  Herzogtum  Braun- 
schweig. Vom  10.  April  lcS90.  Mit  Novelle  vom  11 
Miirz  1899. 

[In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  \ol.  16. 
pp.  719-793.     Stuttgart,  1899.     8°.) 

Cohn,  Gustav.     Zur  Politik  des  deutschen  Finanz-,   Verkehrs-  und 
Verwaltungswesens.     Keden  und  Aufsutze. 
Sttittgart:  Ferdinand  Enke,  1905.     vi,  {2\  1,82  jjp-     S°. 

"Steuern  und  Steuerreformen  im  Reiche  und  in    Preussen,"   pp. 
25-116. 
56 


INCOME    taxation:    GERMANY  57 

Creanga,  (Joorgc  D.  Die  flirrktc  I'cstfucrun^^  in  i'lcusfton  uiid 
liiiniiiiiicii.  Diiistelluni^'  dcr  Itefonin'ii  der  dirokten 
Ik'stciit'iunj,'  in  Preus.sc'ii  (von  1«10  IjIs  /ur  (ioi^i'iiwurt)  mid 
die  relative  Anwendun*^  derselben  aiif  das  lumani.sche 
Steuerwesen.  Mit  eineni  Steueirefonnenf wuif. 
Berlin:  K  Kh.rnuj.  I!)00.     (2),  237,  (J) pp.    S^.     {Rechtn.  und 

staatKiiuHseiificJitiftlicJte  Studicm,  Jiff,  viii.) 
"  Literal  1 1  r":  |..  [2.'{o]. 

Dinglinger,  Friedrich.     Die  stsiatliche  und  koniiniuKilc  Kinkonunens- 
bcsteuerung-  der  Aktienj^esellsclmften  imd   Koniinanditge- 
.sellschaften  ant"  Aktien  in  Preussen  iind  liaden. 
Berlin:  F.   Valden,  JOOo.     {8),  1G8  j>j).     8  . 
"Benutzte  Litteratur":  pp.  16«j-lt>8. 

Eichmann,  Win  tteinl)erj»i.sche.s  Einkoninicn.steuerjresetz  und  seine 

Durchfiihrung. 

(/n  Annalen  des  Deutscheii  Reichs  fur  Gesetzgebung,  Verwaltung 
und  Volkswirtschaft,  vol.  37,  December,  1904,  pp.  9<X)-910. 
Miinchen,  1904.     ,S°.) 

Die  wuittenibevgische  Steuerreforni.  in><l)esondere  das  Ein- 

koinmensteuergesetz.     Vom  8.  August  19<i3. 

(/?i  Annalen  (k's  Dentschen  Heichs  fi'ir  (Jesetzgebung,  Verwaltung 
und  Volkswirtschaft,  vol.   87,    1904,  i)p.  (J4-70.     Miinchen,  1904. 

8°.) 

Fuisting,     B(M-nhard.       Kofiinientar    zuni     Kinkoiiiiiiciisteuerge>t'lz. 
Fiinfte  Auflage,  zweite  Ausgabe. 
Beriin:    Carl  TIeymanns    Verlag,  1901.     xxiv.,  790  j>i>.     8P. 
{Fuisting,  B.  Die  preussischetv  direkten  Steuern.  Bd.  1.) 

Gerlach,  Otto.     Einkommensteuern  (Klassensteuern)  in  Deut.sehland. 

{In  Ilandwurtcrbuch  der  Staat-swissens-chaften.  Zweite,  ganzlich 
unigearbeitete  Aullage,  vol.  3,  jip.  3S.'^419.     Jena.  1900.     4°.  * 

La  refornie  des  inipots  en  l^rus.se.     Traduit  jiar  Leon  Mis. 

{In  Revue  de  science  et  dc  legislation  financiere.>i,  vol.  4,  Aj)ril-June, 
1906,  pp.  238-274. ) 

La  refornie  des  inipots  en  Prusse. 

{In  Revue  de  science  et  de  legislation  financiered,  vol.  4.  July-Sefv 

tendier,  1900,  pj).  494-495. ) 
Synopsis  of  the  law  of  June  19,  UHXi,  nio<lifying  tlie  inct">uie  tax. 

G-ermany.     La  refornie  des  inipots  direets  en  W  in  tendn'ig. 

(/u  Bulletin  de  statistique  et  de  legislation  compan'-e,  vol.  .'in,  Feb- 
ruary, 1904,  pp.  237-247;  March.  1904,  pp.  391-402;  April.  ItHM, 
pp.  508-517;  May  1904,  pp.  630-639;  vol.  56,  July,  liKM,  pp.76-S2; 
August,  1904,  pp.  185-200. ) 


58  LIBRARY    OF    CONGRESS 

Gotha.     S-Gothaisches  Gesetz,    betr.    die   Einkonimensteuer.     Vom 
12.  Marz  1902. 

(///  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 
21,  pt.  2,  i)p.  711-729.     Stuttgart  und  Berlin,  1904.     8°.) 

Graffenried,    Karl    Wilheliii  von.       Die    Einkommens-steuer.       Ein 
staatswissenscbaftlicher  Versuch. 
Ziirich:  F.  ScJmlthess,  1855.     (6),  1/^8  2)p.     ^^°. 

Hamburg.      Hamburger   Gesetz,  betreffend   die    Einkoinmensteuer. 
Vom  22.  Februar  189.5. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 
16,  pp.  858-867.     Stuttgart,  1899.     8°.) 

Hesse.     Die  Grundziige  der  Reform  der  direkten  Steuern  in  Hessen, 

1899. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanzwesen,  vol. 
16,  pp.  8.39-8-49.     Stuttgart,  1899.     8°.) 

Hill,  Joseph  Adna.     The  Prussian  income  tax. 

{In  The  Quarterly  journal  of  economics,  vol.  6,  January,  1892,  pp. 
207-225. ) 

Reprinted  in  part  in  Bullock,  Charles  J.  Selected  readings  in  pub- 
lic finance,  pp.  254-265.     Boston,  1906. 

Hoffmann,  Alexander.     Die   direkten   Staatssteuern  im  Konigreich 

Sachsen,  mit  besonderer  Berixcksichtigung  der  allgemeinen 

Einkonimensteuer,  geschichtlich  und  kritisch  dargestellt. 

Leipzig:  Jdh  c&  Schunke,  1906.     viii.,  230  pj).     Tables.     8^. 

"Die  Zeit  vorwiegender  Besteuerung  nach  dem  Einkommen,"  pp. 
73-184. 

Hoffmann,  Ludwig.     Geschichte  der  direkten  Steuern  in  Baiern  vom 

Ende  des  xiii.  bis  zum  Beginn  des  xix.  Jahrhunderts.     Ein 

tinanzgeschichtlicher  Versuch. 

Leipzig:  Dnncker  <&  Humhlot.,    1883.      xiv,   2W  pp.     5°. 

{Staats-  und  socialwisseTiscJiaftliche  Forschungen^  hrsg.  von 

Gustav  Schm.oUe?'.     If..  Bd..,     5.  lift.) 

"Die  Besteuerung  nach  dem  Einkommen,"  1554,  pp.  60-62;  "Ver- 
such einer  Einkommensbesteuerung,"  1746,  page  156. 

L'Impot  sur  le  revenu  en  Prusse  en  1904. 

{In  L'Economiste  frangais,  vol.  33,  July  8,  1905,  pp.  51-52.) 

L'Impot  sur  le  revenu  en  Prusse  en  1905. 

{In  Bulletin  de  statistique  et  de  legislation  comparee,  March,  1906, 
pp.  317-321.) 

Kiihnert,  Die   Einkommensbesteuerung  in   Osterreich    und 

Preussen  in  den  Jahren  1898  und  1899. 

{In   Zeitschrift  des  koniglich  preussischen  statistischen   Bureaus, 
vol.  40,  pp.  103-110.     Berlin,  1900.     4°.) 


INCOME    taxation:    (JKKMANV  59 

Maatz,    Richaid.      Dir    kaiirmruinisclic    liilanz    imd    rlas    stoiiorhare 
Einkoiiiincn.     '.'>.  verm,  mid  verl),  Aull. 
Berlin:- C.  IL',ji„anus    V,tI<uj,   190 i.     iS).  27U  j>j>.      Fnl,l.,l 
tables.     <5'. 

Das  proussisfho  Eink()imii('iist('in'r<^('si't/v<)iii  2i.  .lurii  l"'!*!  in 

der  Keclitsprechuno-  da>  Obcivriwaltunt^.siri'rirlit.*.. 

{In  Finanz-Arcliiv,  Zeitschrift  fiir  diw  j^esainte  Finaii/.wcwn,  vol. 
16,  pp.  653-712.     StuttKart,  18^(9.     8°.) 

Monaghan,  d.  F.     Incomes  and  iiuoine  taxes  in  Saxony. 

{In  United  States  monthly  consular  rfjKjrtx,  vol.  74,  March,  HH)4, 
pp.  814-816.) 

Nitschke,  Kurt.     Die    neiien    Kitdcoinniensteuern    in    Pi'»'ussen    und 

Oe.sterreich,  nach  V'erardagung,  Statistik  und  Kiyefjidsscn. 

(/ji  Zeitschrift  fur  .Socialwissenschaft,  vol.  5,  pp.  494-511.     IJerliii, 
1902.     8°. ) 

Poller,  Leon.     La  reforme  des  inipots  directs  eu  Wurtternl)er«^. 

{In  Revue  de  science  et  de  legislation  financieres,  vol.  .S,  January- 
March,  1905,  pp.  1-48.) 

Raflfalovich,  Arthur.     La  loi  de  Timpost  sur  revenu  [Allenjaj^neJ. 

{In  Raffalovich,   A.     Le  MaiTlie  financier  en  1904-5,  pp.  310-317. 
Paris,  1905.     8°.) 

Saxony.     Konigl.   stichsisches  Gesetz,  die    direkten    Stouern    hetr. 
Vom  3.  Juli  1902. 

(7/1  Finanz-Archiv,  Zeitschrift  fiir  das  geaamte  Finanzwesen,  vol.  20 

pp.  256-257.     Stuttgart  und  Berlin,  1903.     S°.) 

Sachsisches  Einkoniniensteuergesetz.     Vom  24.  Juli  U«(Xi. 

{In   Finanz-Archiv,  Zeitschrift  fiir  da.s  gesanite  Finanzwesen,  vol. 
20,  pp.  258-278.    Stuttgart  und  Berlin,  1903.     8°.) 

Schaumburg-Lippe.      Schaumburg-Lippisches  Einkommensteuerge- 
sctz.     Vom  3.  Mai  1901. 

(In  Finanz-Archiv,  Zietschrift  fiir  daii  gesanite  Finanzwesen,  vol.  19, 
pp.  243-262.     Stuttgart  und  Berlin,  1902.     8°.) 

Schwarzburg-Rudolstadt.     Sch\varzl)uro;-Kudolstadtisches  Einkom- 
mensteuergesetz.     \o\\\  Ml.  Mai  I'.'Hi'. 

(In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamti- Finanzwesen,  vol.  20, 
pp.  324-357.     Stutt-rart  und  Berlin,  1903.     8°. ) 

Sparre,  Karl  von.     Die  allgomeino  und  die  particUe  Einkonnuensteuor, 
verolichen    mit    der    hishcrigen  Stoiit'rtluH)rie  und  Praxis. 
2.  Autl. 
Franl-fxrt  a.   M.:    U.    I-    linmnrr,  IS.'r'f.     vit'f\  [///]-/'■.  '''^. 
{I)pj>.     S^. 


60  LIBRARY    OF    CONGRESS 

Strutz,  G.     Die  direkten  und  indirekten  Steuern. 

Berlin:    J.    Guttentag^  1902.      6'"'.      {ScJnoarz.^    0.  und    G. 

Strutz.     Der  Staatshaushalt  und  die  Finanzen  JPreussens^ 

Bd.  I.     Liefei'ung  4.) 

"Die  Reform  der  Einkommensteuer, "  pp.  1145-1156;  "Die  Klas- 
sen-  und  klassifizirte  Einkommensteuer,"  pp.  1208-1211;  "Die 
Einkommensteuer  nach  dem  Gesetz  vom  24.  Juni  1891,"  pp. 
1211-1222. 

Voigtel,  ]\Iax.     Die  direkten  Staats-  und  Gemeindesteiiern  im  Gross- 
lierzogtum  Baden,  eine  Darstellung  ihrer  Entwickelung  und 
Ergebnisse  von  1886-1901. 
Jena:    G.  Fischer,  1903.     (6'),  119.  (^)  pp.     8"". 

Wagner,  Adolph.     Specielle  Steuerlehre.     Die  deutsche  Besteuerung 
des  19.  Jahrhunderts. 
Leipzig:    C.  F.    Winter sche    Verlagxhandlurtg.,  1901.     ix,  (J), 
852  p]3.     8°.     {Fi^ianztvissensc/iaft.,  J^f..   T/ieil.) 

Theorie    der   Besteuerung,    Gebiihrenlehre   und    allgemeine 

Steuerlehre.     2.  Auflage. 
Leipzig:    C.  F.    Winter sche  Yerlag-sJuindlung ^    1890.      xodx, 
81}^. pp.     8'-.     {Finanzwissensc]iaft,2.  TJieil.) 

Wurttemberg.     Wurttem})ergisches  Gesetz,  betr.   die  Einkommen- 
steuer.    Vom  8.  August  1903. 

(JnFinanz-Archiv,  Zeitschrift  f iir  das  gesamte  Finanzwesen,  vol.  21, 
pp.  115-146.     Stuttgart  und  Berlin,  1904.     8°.) 


IXCOMH  TAXATION:   AUSTRIA 

Freiberger,  Gustuv.    lliui(]))ucl)  der  Ostcrreichiscbcii  diioctcn  Stfuorn 
in  sj'.stcniati.scher  Dur.stpllini»jf  (uiitci-  vcrtrlciclioiuler  Hiick- 
sichtiiiilmio  auf  die  auslaiidischc  (Tesotzj^clmng)     2.,  voU- 
stan(lit>-  neuboart).  Autlai^c. 
Wien:  JLohi;  1890.     wvii,  {2),  GGJf  pp.     8\ 

Kiilinert,  Die  Einivonimen.sbesteuoruii','-  in   Ostorreich    and 

Preussen  in  den  Jahren  18!>8  imd  Is'.t'.t. 

{In  Zeitschrift  des  koni<j:li<'h  preussischen   statietischen    Bureaus, 
vol.  40,  pp.  10:?-11().     Berlin,  1900.     4°. ) 

Lesigang, von.     Die  Einkonimen.steuei'  in  Oe.sterreicli. 

{In   Handworterbuch   der  Staatswissenschaften,    zweite,   gunzlich 
umgearbeitete  Auflage,  vol.  3,  pp.  419-420.     Jena,  1900.     4°.) 

Meisel,    Franz.     Das   Strafrecht   der  o.sterreichisclirn    JMnkoinnien- 

steuer. 

{In  Finanz-Archiv,  Zeitschrift  fiir  das  gesamte  Finanywesen,  vol.  19, 
pp.  491-582.      Stuttgart  und  Berlin,  1902.     8°. ) 

Myrbach,  Franz,  Freiherr  \ow.     Die  Reform  der  direkten  Steuern  in 
Osterreich.     Die  Personalelidconiniensteuer. 

{In  Jahrbuch  fiir  Ge.setzgebung,  vol.  22,  1898,  pp.  7t)9-8.m) 

Nitschke,  Kurt.     Die   neuen   Einkonimensteuern    in    Preu.s.sen    and 
Oesterreich,  nach  Veranlaiiung-,  Statlstik  und  Ergehnissen. 
{In  Zeitschrift  fiir  Social wissenschaft,  vol.  5,  pp.  494-511.     Berlin, 
1902.     8°.) 

Sieghart,  R.     'Die  reform  of  direct  ta.xation  in  Austria. 

{Li  The  Economic  journal,  vol.  8,  June,  1898,  pp.  17:{-18L'. ) 

Skodler,  Viktor.     SN^stem  der  direkten  Steuern  in  Osterrcieli. 

Graz:    Verlagshuchlian<1lu7ui   *'  Styvni.,'"'   1905.     xit.,  1^35^  (J) 
jjp.     8^. 

Wiener,  Friedrieh,  Freiherr  von.      Di*'  Ergebnis.-^e  und  die  Au.ssiehten 
der  Per.sonaleinkoinmensteuer  in  Osterreich. 
Leipzig:  Duncker  cl'  Ilxinhht,  1901.     (4),  U7.  [1\  pp. 

61 


INCOME  TAXATION:  OTHER  COUNTRIES 

NETHERLANDS 

Grreven,  H.  B.     Fiscal  reform  in  Holland. 

(Jh.  The  Economic  journal,  vol.  S,  September,  1893,  pp.  534-540.) 

Stuart,  A.  J.  Cohen.     Progressive  taxation  in  Holland. 

{In  The  Economic  journal,  vol.  8,  September,  1898,  pp.  325-332.) 

SWITZERLAND 

Cerenville,  Max  de.     Les  impots  en  Suisse;    assiette:    quotite — me- 
sures  d'execution. 
Paris:    A.    Chevalier  -Mar escq   <&  cie,  1898.     viii^  2Ifi  pp. 
Tables.     8^. 

Cohn,  Gustav.     Die  Einkommensteuer  im  Canton  Ziirich. 

{In  Jahrbi'icher  fiir  Nationalokonomie  und  Statistik,  n.  f.,  vol.  1, 
pp.  205-264.     Jena,  1880.     8°.) 

Income  and  property  taxes  in  Switzerland. 

{In  The  Political  science  quarterly,  vol.  4,  March,  1889,  pp.  37-65.) 

Duffield,  W.  B.     Graduated  taxation  in  the  Canton  de  Yaud. 

{In  The  Westminster  review,  vol.  144,  October,  1895,  pp.  401-408.) 

Palgrave,  R.  H.  Inglis.     Progressive  taxation  as  levied  in  Switzer- 
land.    Cantons  Basel-Stadt,  de  Vaud,  and  Uri. 

{In  Eoyal  Statistical  society.     Transactions,  vol.  51,  June,  1888,  i^p. 
225-267.     London,  1888.     8°.) 

Reichesberg,  N.     Die  Einkommensteuer  in  der  Schweiz. 

{In  Handworterbuch  der  Staatswissenschaften.     Zweite,  giinzlich 
umgearbeitete  Auflage,  vol.  3,  pp.  446-450.     Jena,  1900.     4°.) 

ITALY 

Burkhard,  Wilhelm.     Die  Einkommensteuer  in  Italien. 

{In   Handworterbuch  der  Staatswissenchaften.      Zweite,  giinzlich 
umgearbeitete  Auflage,  vol.  3,  pp.  436-446.     Jena,  1900.     4°.) 
62 


INCOME    taxation:    HKITISH    COLONIES,    ETC.  63 


intlTLSll    CUKONIE8,   ETC 


Great  Britain.  Cohmlal  office.  Gradiuitcd  inconio  tax  (colonies). 
Further  return  to  an  address  of  tlu>  honourable  the  House 
of  Commons,  dat<'d  1 1  Auj^-ust,  1904.  for  "*  Return  showinj^ 
which  of  the  colonies  have  establisheii  >ystcni>  of  j^rad- 
uated  income  tax,  or  of  income  tax  levied  at  ditfeient  rates 
on  earned  and  on  uneai'ned  incomes,  or  l)oth.  with  particu- 
lars in  each  case  of  the  rates  of  tax  atnl  the  system  of 
assessment  and  collection."  (In  continuation  <>f  [11.  ('. 
196.]  June,  1905.)  Ordered,  by  the  House  of  Connnons, 
to  be  printed,  1  August.  1905.  71  pp.  ¥.  {Gnat  Brit- 
ain.    Parllainent.     ISeaaivnal  papeis.^  190:',.    2^2.) 

Lloyd,  Henry  Demarest.     Newest  F'.no-land;  notes  of  a  democratic  trav- 
eller in  New  Zealand,  with  some  Australian  comparisons. 
New  York:  DoxMeday.  J\i(je  dc  co..,  lOO-i.     8^. 
"Taxation  to  burst  up  monopolies,"  pp.  104-125. 

Parsons,  Frank.     The  story  of  New  Zealand:  a  history  of  New  Zea- 
land from  the  earliest  times  to  the  present,  with  special 
reference  to  the  political,  industrial  and  .social  development 
of  the  island  connnonwealth.     Ed.  by  C.  F.  Taylor. 
Fhlladelphia:     C.    F.     Taylor,    im.'    .r,ru,    [«^J,    S36  pp. 
Frontispiece.     Illustrations.    Maps.     6'".     {Fjuity  series.) 
The  income-tax,   pp.   194-197;    Progressive  taxation  of   lan<l  and 
incomes  popular,  page   197;  The  pn.gri'.-<ive  taxes  likely  to  \nt 
made  more  progressive,  pp.  202-203;  Progressive  taxation,  pp. 
777-785. 


CONGRESSIONAL     DOCUMENTS    AND    DEBATES    RELATING    TO    DIRECT 

TAXATION 

1794.  Increase  of  duties.  Communicated  to  the  House  of  Repre- 
sentatives, April  IT,  1794.  [Report]  from  the  committee 
appointed  to  inquire  wliether  any,  or  what,  further  or  other 
revenues  are  necessary  for  the  support  of  the  public  credit. 
3d  Congress,  1st  session. 

(/?i  American  state  papers.  Finance,  vol.  1,  pp.  276-278.  Washing- 
ton, 1832.     F°.) 

Reconunends  stamp  dntieson  "  inventories  of  the  effects  of  deceased 
persons,"  "receipts  for  legacies  or  shares  of  personal  estate," 
"probates  of  wills  and  letters  of  administration."  The  debates 
on  this  bill  are  reported  in  Annals  of  Congress,  vol.  4,  3d  Con- 
gress, December  2,  1793,  to  March  3,  1795. 

1796.  Annals  of  Congress,  4:th  Congress,  1st  session,  December  7, 
1795,  to  June  1,  1796,  inclusive. 
Debate  on  direct  taxes,  cols.  841-855. 

1796.  Plan  for  laying  and  collecting  direct  taxes  by  apportionment 

among  the  several  states;  statement  of  the  public  debt; 
systems  of  taxation  now  prevailing  in  the  several  states; 
returns  of   the  taxable  property    by  counties  and  towns. 
December  14,  1796.     82  pp.     8°. 
Ii,tli  Congress^  2d  session.     Executive  documents. 

Also  printed  in  American  state  papers.     Finance,  vol.  1,  pp.  414-463. 

1797.  Annals  of  Congress,   4th  Congress,   2d  session,  December  5, 

1796,_  to  March  3,  1797,  inclusive. 

Subject  of  direct  taxes  considered,  cols.  1858-1872,  1874-1913,  2095, 
2154. 

1798.  Annals  of  Congress,  5th  Congress,  May  15,  1797,  to  March  3, 

1799,  inclusive.     3  vols. 

Report  by  Mr.  Harper,  from  the  Committee  of  waJ^s  and  means  of 
the  House,  May  1,  1798,  recommending  a  direct  tax  upon  houses, 
lands,  and  slaves,  vol.  2,  cols.  1563-1566.  Bill  reported  to  House 
and  debated,  vol.  2,  cols.  1683,  1837-1854;  recommitted,  col.  1866; 
new  bills  reported,  cols.  1869,  2033;  bill  debated,  cols.  2049-2055, 
2058-2061;  passed,  cols.  2066-2067;  further  action  in  House,  col. 
2172.  Consideration  of  mea.sure  in  Senate,  vol.  1,  cols.  601,  603, 
605,  608,  609,  612.  Text  of  act,  vol.  3,  cols.  3777-3785. 
64 


DIRECT    taxation:    CONGRKSSIONAL    DOCI'MENTS 


«;5 


1798.  ("ir(;iil:ii'  r<liiti\'c  to  tux  oti  \rv>(l>  (li.sclijir^''int(  carj^o.  and  act 
for  the  iclicf  of  >iik  iiii'l  (li~-:il)l<(l  -ciiiin'ii.  ()<toh<i'  "JO, 
ITli.S.      1  IKigf.      ^   . 

1803.     Report   relative  to  alteiation.s  or  aincrKlinentw  neccs.sary  to  an 
act  rei^ardiiit^  a  direct  tax;  letter  from  Albert  (fallatiii.  in 
relation  to  assessment-;  on   lands  in   New  Yoi-k.     .lanwary 
24,  l.su;>.     «;  \)[).     .s  . 
7t/i  Von(jreii><^  "Hd  i^rssloii.      Juxutn'c  docuiiientn. 

1803.  Statement  of  th<^  direct  tax,  1.S08;  (juota.  as.sessment.s,  remit- 

tances,  etc.,   of    the    .•several   .stiites.      December  2U,   l^u;^. 
19  pp.     8^ 
8th  CongreHs^  1st  session.     Executive  docfntuiits. 

Also  printed  in  American  state  jjapers.      Finance,  vol.  2,  pp.  ^y-l'A. 

1804.  Report  on  taxation  in  South  Carolina.      Abstracts  from  the 

coumiissioners  to  make  the  valuation  of  lands  and  d\V(dlin<5- 
houses  and  the  enumeration  of  >la\es  in  South  (ai-olina. 
December  10,  1804.      1 1  pp.     8^ 
8th  Congress.^  2d  session.     Executive  documents. 

1806.     Letter   in   relation   to   the  direct   tax.  specifvinj,^  the   (juota-s 
assigned  to  each  stjite,  and  the  airears  of  the   individual 
states.     December  31,  180(5.     4  pp.     8. 
0th  Congress.^  °2d  session.     Executive  documents. 

Also  printed  in  American  state  papery.  Finance,  vol.  l'.  pp.  219- 
220. 

1809.     lieport  respectino- a  direct  tax.     Statement  of  the  i)ayni.'iil,s 
made  by  the  .several  states  of  the  direct   ta.\.     December 
28,  180'.>.     15  pp.     8. 
11th  Congress.,  2d  session.     Executive  docunients. 

Also  printed  in  American  state  papers.  Finance,  vol.  2,  pp.  387- 
391. 

1812.  Constitutional  amendment  propo.sed  relative  to  the  prohibition 

of  a  duty  on  exports;  provision  for  vestini,^  in  Con}j:re.se> 
power  to  ••  lay  and  collect  taxes,  .  .  .  as  well  uj>on 
exports  as  imports."  in  lieu  of. clause  prohibitincf  the  taxa- 
tion of  articles  *•  exporteil  from  any  state."  March  12.  1^12. 
1  page.  8  . 
]2t/i  (ong/'ess,  lf<t  se-sNin/i.      Kiuruti  re  documents. 

1813.  Annals  of  Concrress,    loth  C\)ngress,    \<X    session.      May    24. 

1813,  to  April  18,  1814,  inclu-ive.     2  \  ol.>. 

Bill  for  assessing;  and  laying  a  direct  tax,  considereil  in  House,  cols. 
312,  319-.32S,  371-3S1,  3aS-399,  405-413;  Passe<l,  cols.  412-413; 
Further  action  in  House,  col.  48t>;  In  Senate,  cols.  (52,  65,  70,  72, 
79.     Text  of  act,  col.^^.  2739-2759. 

156St)— 07 5 


66  LIBRARY    OF    CONGRESS 

1814.     Report  on  the  direct  tax.     Statement  of  the  valuation  of  lands, 
dwelling-houses,  and  slaves  in  the  several  collection  dis- 
tricts of  the  states,  1814;  amount  of  direct  tax  received, 
October  15,  1814.     21  pp,     8°. 
13th  Congress^  3d  session.     Executive  reports. 

Also  printed  in  American  state  papers.     Finance,  vol.  2,  pp.  855-865. 

1814.     Income  tax.     Report  from  the  Committee  of  waj^s  and  means. 

Communicated  to  the  House  of  Representatives,  December 

3,  1814.     13th  Congress,  3d  session. 

{In  American  state  papers.  Finance,  vol.  2,  page  873.  Washing- 
ton, 1832,     F°.) 

1814.  Answer  to  inquiry  of  Committee  of  ways  and  means  on  the 

l)Ostponement  of  the  assessments  for  direct  tax ;  inexpedi- 
ency of  postponement.     January  3,  1814.     4  pp.     8^. 
13th  Congress.,  '2d  semion.     Executive  documents. 

1815.  Annals  of  Congress,  13th  Congress,  3d  session.     September 

19,  1814,  to  March  3,  1815,  inclusive.     3  vols. 

Report  by  Mr.  Eppes,  from  the  Comiuittee  of  ways  and  means  of 
the  House,  October  10,  1814,  on  "so  much  of  the  President's 
message  as  relates  to  the  finances  of  the  United  States,"  and 
recommending  the  continuance  and  increase  of  the  direct  tax,  cols. 
378-381. 

Bill  before  the  House,  cols.  871,  952,  964-972;  Passed  House,  col. 
972;  Further  action  in  House,  cols.  1171,  1184,  1191,  1194.  Bill 
before  the  Senate,  cols.  135,  136,  138,  148;  Passed  Senate,  col. 
160;  Bill  to  amend  act  in  Senate,  cols.  170,  171,  202,  252,  254,  262, 
273,  282. 

Text  of  acts,  cols.  1859-1879,  1944-1945. 

1815.  State  of  the  treasury  at  the  close  of  the  year  1814,  and  a  plan 
for  providing  the  ways  and  means  for  the  year  1815.  Com- 
municated to  the  House  of  Representatives,  January  21, 
1815.     13th  Congress,  3d  session, 

{In  American  state  papers.     Finance,  vol.  2,  pp.  885-889.     Wash- 
ington, 18.32.     F°.) 
Report  made  by  A.  J.  Dallas. 

1815.  Report  on  petition  of  the  inhabitants  of  counties  of  Hickman 
and  Dickson,  Tennessee,  asking  relief  from  unequal  oper- 
ation of  the  act  imposing  a  direct  tax.     January  23,  1815, 

2  pp.     8°. 
13th  Congress.,  3d  session.     House  document. 

Also  printed  in  American  state  papers.     Finance,  vol.  2,  page  890. 


DIKECT    TAXATION  :    C'ONflKKSSIOXAL    Dnrj'MKNTS  ♦)? 

1815.     liiqiiiiy  into  tlir  expediency  of  luyiiijc  :i  iliifcttax  on  I)i^trict 
of  ( '()liiiiil)i;i  and  the  several  tcii  iioiic-.     .laniiary  1^8,  Ibl'*. 
4  pp.     8  . 
13th  Congrens^  3d  8e88io7\.      Jfoitse  docwiient. 

Coininittec  r('i)ort  in  favor  <ii  taxinjj;  District,  hut  ini'Xi)tMlient   in 

case  of  territorii'S. 
Also  printed  in  American  state  papers.     Finance,  vol.  2,  pp.  8^9-890. 

1815.     Report  on  National  Hnancos;  .   .   .   Stat(Mnent  of  the  anioimt<  of 
thi^  direet  tax  reeciived  in  isl-i  from  the  .several  di.striet.*'. 
Deceiuber  '21,  1815.     34  pp.     8^ 
llith  Con(/7'ess^  1st  sessloyi.     Kceciitive  rfpnrt. 

1815.  K^^port  concernino-  a.ssossments.     Opej-ation.s  of  the  assessors 

must  ho<>-in  January,  ISIG,  preparatory  to  the  eollection  of 
the  direct  tax.     December  2S,  LS 15.     '2  pp.     s  . 
lJ).th  Chngress,  Int  session.     Houxe  (loi-ununt. 

1816      Annals  of  Congress,  14th  Cont^ress,  1st  session,  December  4, 
1815,  to  April  30,  1816,  inclusive. 

Bill  to  reduce  the  amount  of  the  direct  tax,  in  Hnii.se,  cols.  9;}9, 
967-970;  Passed  House,  col.  976;  Returned  from  Senate,  col.  1122; 
Considered  and  agreed  to,  col.  1136;  Supplementary  act,  cols. 
1222,  1295,  1374,  1377,  1413;  Action  in  Senate,  cols.,  134,  136,  138, 
146,  166,  168.  255,  256,  274,  300,  318,  339,  342. 

Text  of  acts,  cols.  1798-1800,  1858-1863. 

1816.  Valuation    of   taxable   property.      January  25,    lsl»).       14th 

Congress,  1st  session. 

{In  American  state  papers.  Finance,  vol.  3.  paj^e  6."i.  Washinmon, 
1834.     F°.) 

1816.     Valuation  of  real  estate  and  slaves.     Fel)ruary  13,  li>lfi.     14th 
Congress,  1st  session. 

(//I  American  state  papers.  Finance,  vol.  3,  pp.  99-100.  \Va.-hinir- 
ton,  1834.     F".) 

1816.     Statement  of  the  valuation  of  lands,  lots,  d\volling-h»)Uses.  and 
slaves  of  the  different  states.    February  15.  181  ♦'•.     1  p.    s. 
lJ^.th  Co/K/res.s.,  l,st  sessiofK      Erecutivf  re j torts . 

1816.     Abstract  of  the  valuation  of  lands,  slaves,  and  dwelling-hou.ses 
in  each  county  in  the  state  of  Maryland.      March  IS,  \sU\. 

7  pp.     8^. 
IJitli  Congress.,  1st  session.      Keecutiiu'  report. 

1816.     X'aluation  of   lands,   lot^,  dw.dlinLT-houses,  slaves,  etc.,  in  the 
state  of  Pennsylvania.      March  2-'.  1  ^IC.     7  pp.     S. 
lJf.th  Congress.,  1st  session.     E.venitive  report. 


68 


LIBRARY   OF   CONGRESS 


1817.     Documents  respecting  the  collection  of  the  direct  tax  in  Vir- 
ginia.    January  25,  1817.     3  pp.     8°. 
llfth  Congress^  '2d  session.     House  document. 

1817.     Report  on  the  expediency  of  repealing  so  much  of  the  duties 
on  carriages  and  harness  as  imposes  a  dut}^  upon  carriages 
and  harness  not  exceeding  one  hundred  dollars  in  value. 
February  11,  1817.     8  pp.     8'^. 
lJf.th  Congress.,  2d  session.     House  document. 

1817.     Statement  of  the  collection  of  the  direct  tax  .   .  .  in  1814  .  .  , 
in  1815.     February  11,  1817.     37  pp.     8^^. 
lJf.th  Congress.,  2d  session.     Executive  reports. 

1817.  Statement   exhibiting    the  .   .  .  amount    of    the    direct    tax 

received  during  the  j^ear  1816.     December  5,   1817.     41 
pp.     8°. 
loth  Congress.,  1st  session.     Executive  papers  no.  3. 

1818.  Annals  of  Congress,  15th  Congress,  1st  session.    December  1, 

1817,  to  April  20,  1818,  inclusive.     2  vols. 

Bill  supplemental  to  the  several  acts  relative  to  direct  taxes,  in 
House,  cols.  1108,  1765;  Passed  House,  col.  1769;  In  Senate, 
col.  384;  Passed  Senate,  col.  .385. 

Text  of  act,  cols.  2559-2562. 

1818.     Report  on  lands  sold  for  direct  taxes.     February  2,  1818.     7 
pp.     8-. 
15th  Congress,  1st  session.     House  document  no.  137. 

1818.  Statements  exhibiting  the  amount  of  the  direct  tax  received 

during  the  j^ear  1817.     December  18,  1818.     65  pp.     S'^. 
15th  Congress.,  2d  session.     House  document  no.  Ji7. 

1819.  Statements  of    the   Commissioner   of   the  revenue,   showing 

.  .  .  amounts  of  direct  tax  received  during  the  year  1818 
and  balances  of  direct  taxes  imposed  during  the  years  1814, 
1815,  and  1816  remaining  to  be  accounted  for.      Decem- 
ber 16,  1819.     40  pp.     8^. 
16th  Congress,  1st  session.     House  document  no.  8. 

1821.  Statement  of  real  propert}-  sold  for  direct  taxes  in  the  first 

collection  district  in  the  state  of    New  York,  under  the 
law  of   1814,   which    remains   unredeemed.     January   15, 
1821.     2  pp.     8°. 
IGth  Congress,  2d  session.     Executive  papers  no.  62. 

1822.  Annals  of  Congress,  17th  Congress,  1st  session.     December  3, 

1821,  to  May  8,  1822,  inclusive.     2  vols. 

Bill  for  extending  the  time  for  redeeming  lands  sold  for  direct 
taxes,  in  House,  col.  538;  Passed  House,  col.  575;  In  Senate, 
cols.  37,  39,  58,  64,  65. 

Text  of  act,  col.  2573. 


DIRKCT   taxation:    C(jNOKESSI<)NAL    documknts  6*.> 

1823.     AiiiimIs  of  Coiij^rcss,  ITtli  ('oii^tcss,  'M  session.      Di-cfiiitH'i-  •_'. 
Lsiiij,  Lo  March  8,  lKi>:},  inclusive. 

Bill  to  revive  ami  extend  the  time  allowe<l  for  nHleiiiption  of  lumlt) 
BoM  In)  ilireet  taxes,  in  Hou.se,  col.  886;  Pa«se<i  House,  col.  906; 
In  Kenate,  cole.  198,  244,  liOO,  .'iKi. 

Text  of  aet,  col.  1403. 

Secretary  of  treasury  dirertetl  to  rei)f>rt  aniountH  unpaid,  col.  'i]4. 

1831.     Statenioiit  of  direct  ta.xes  from  1S14  to  1.S16,  inclusive.     Jan- 
uary 17,  1831. 
^l.'nt  Con(jrexi<^  '2d  fmnHioit.     Jloiuse  ibx-uineitt  no.  ;i'i. 

1831.     Letter  explainin*^  why  the  statement  of  diiect  taxes  cannot 
be  prepared  in  time  to  l)c  forwarded  to  Conj^ress  at  the 
present  session.      March  8,  1881.     2  pp.     S'^. 
21st  Congress^  2d  aeftfiio/i.      Ilouae  executive  document  no.  1S2. 

1861.  The  Congressional  (iloho.     87th  Cono-re.vs,  l.>t  session.      1  vol. 

Bill  to  provide  additional  revenue.^  for  defraying  the  expenses  of 
Government,  and  maintaining  the  public  cre<lit  by  the  assess- 
ment and  collection  of  a  direct  tax,  debated  in  Hou.«e,  pp.  246- 
2.52,  2(;9-27:^  274,  2,S0-2cS7,  299-308,  323-331;  Anien<le<l  and  de- 
bated in  Senate,  pi).  .397-400.  See  al.'^o  pp.  313-31."i.  Act  of  Augus-t 
5,  1861,  "to  provide  increased  revenue  from  imports,  to  pay  in- 
terest on  the  public  debt,  and  for  other  ])urj)Oses,"  ai)pendix, 
pp.  34-40. 

1862.  The  Congressional  Globe.     37th  Congress,  2d  .session.     4  vols. 

Bill  for  the  collection  of  direct  taxes  in  insurrectionary  districts 
in  the  United  States,  in  Senate,  i>t.  2,  p.  18.54,  i>t.  3,  pp.  2017- 
2039,  2041,  20.57,  2419,  247S,  2.506,  2538;  in  House,  pt.  3,  pp. 
2081,  2363,  2409,  2497,  2560. 

Text  of  act  of  June  7,  1862,  appendix,  pt.  4,  pp.  .361-362. 

Bill  to  j)rovide  internal  revenue,  to  support  the  (.lovernment  and 
pay  the  interest  on  the  public  debt,  in  Hou.<e,  pt.  2,  pj).  1040- 
1583,  1614,  pt.  3,  pp.  2620,  2680,  2681,  2708;  j.t.  4,  pp.  2890,  2^H)3, 
2906,  2954,  3022,  3082;  in  Senate,  pt.  2,  p.  1603;  pt.  3,  pp.  19«U>. 
2039,  2.598.  2671,  2675,  2873;  pt.  4,  pp.  2892,  2941,  29.50,  3t)10,  3088. 

Text  of  act  of  July  1,  1862,  pt.  4,  api)endix,  pp.  .364-381. 

1863.  Laws  and  resolutions  relating  to  the  direct  and   excise   taxes. 

151  i)p.     8'. 
37th  C  'ongress.,  3dsei<f<lun .    llon.se  in  Uccllantous diununen  t  no.  dtj. 

1864.  Connnunicating  an  account  of  thc^  money  expended    .   .   .    for 

collection  of  direct  taxes  in  insurrectionary  districts  ami  a 
statement  of  the  amount   nn-eived  from  direct  taxes,  aiul 
the  quality  of  lands  sold  in  saiil  districts,      .\pril   12.  X^^'^A. 
8  pp.     8  . 
38th  Congrti>tt,  1st  session.     Senate  report  no.  35. 


70  LIBEARY    OF    CONGRESS 

1864.  The  Congressional  Globe.    38th  Congress,  1st  session.    4  vols. 

Bill  to  provide  internal  revenue  to  support  the  Government,  to  pay 
interest  on  the  public  debt,  and  for  other  purposes,  in  the  House 
of  Representatives,  pt.  2,  pp.  1532,  1942;  pt.  8,  pp.  19.59,  20.30, 
2810,  2885;  pt.  4;  pp.  2995-3024,  3055,  3056,  3078,  3267,  3272, 
3275,  3280,  3423,  3424;  in  the  Senate,  pt.  3,  pp.  2015,  2.344,  2437- 
2765;  pt.  4,  pp.  3039,  3254,  3266,  3378,  3410,  3481. 

Text  of  act  of  June  30,  1864,  pt.  4,  appendix,  pp.  208-2.35. 

1865.  The  Congressional  Globe.    38th  Congress,  2d  session.     2  vols. 

Bill  to  amend  an  act  to  provide  internal  revenue,  to  support  the 
Government,  to  pay  interest  on  the  public  debt,  and  for  other 
purposes,  passed  June  .30,  1864,  in  House,  pt.  1,  pp.  137-797, 
pt.  2,  pp.  832-904,  1333,  1334,  1404,  1405,  1422;  in  Senate,  pt.  2, 
pp.  915,  1060,  11.30-1310,  1359,  1392. 

Text  of  act  of  March  3,  1865,  pt.  2,  appendix,  pp.  128-134. 

1866.  Revenue  system  of  the  United  States.     Letter  from  the  Sec- 

retary of  the  treasur}",  transmitting  the  report  of  a  com- 
mission appointed  for  the  revision  of  the  revenue  system 
of  the  United  States.     January  29,  1866.     132  pp.     8°. 
39th  Congress^  1st  session.     House  executive  document  no.  3Jf,. 
Recommends  an  inheritance  tax,  pp.  31-32. 

1866.     Resolution  relating  to  the  mode  in  which  the  Representatives 
and  direct  taxes  shall  be  apportioned  among  the  several 
states.     January  15,  1866.     1  page.     8-". 
39th    Congress.,   1st  session.      House  miscellaneous   document 
no.  25. 

1866.     Information  as  to  the  collection  of  the  direct  tax  in  insurgent 
states.     June  20,  1866.     3  pp.     8°. 
39th  Congress.,  1st  session.     House  document  no.  133. 

1866.  The  Congressional  Globe.    39th  Congress,  1st  session.    5  vols. 

Bill  to  declare  the  meaning  of  certain  parts  of  the  internal  revenue 
act,  approved  June  30,  1864,  in  House,  pt.  1,  pp.  531,  698,  713, 
719;  pt.  2,  pp.  1243,  1251,  1290,  1296;  in  Senate,  pt.  1,  p.  702; 
pt.  2,  pp.   1201,  1223,  1289. 

Text  of  Act  of  March  10,  1866,  pt.  5,  appendix,  p.  308. 

Bill  to  amend  an  act  to  provide  internal  revenue,  to  support  the 
Government,  to  pay  interest  on  the  public  debt,  and  for  other 
purposes,  appro'ved  June  30,  1864,  and  acts  amendatory  thereof, 
in  House,  pt.  3,  pp.  2187-2859,  pt.  4,  pp.  3417,  3420,  3443,  3464, 
3633,  3793,  pt.  5,  p.  3846;  in  Senate,  pt.  4,  pp.  2912,  2913,  3221- 
3382,  3454,  3607,  3650,  3785. 

Text  of  Act  of  July  13,  1866,  pt.  5,  appendix,  pp.  339-366. 

1867.  The  Congressional  Globe.     39th  Congress,  2d  session.     3  vols. 

Bill  to  amend  existing  laws  relating  to  internal  revenue,  in  House, 
pt.  2,  pp.  1128-1488;  pt.  3,  pp.  1535-1781;  in  Senate,  pt.  3,  pp. 
1846-1997. 

Text  of  Act  of  March  2,  1867,  pt.  3,  appendix,  pp.  212-217. 


DIRECT    taxation:     CONGRESSIONAL    DOCUMENTS 


1 


1867.     Kep(;it  tmii.->iiiittiiio-  iiilonimti<Mj  tis  to  tin*  iiuiufM'r  of  i>«-i-.<jn>5 
employed  under  the  acts  for  the  rolh-ction  of  direct  tuxes 
in  insurrectionary  districts  .   .   .  and  the  amount  of  salaries 
paid,     .^hu•(•h  L'u,  l,s»j7.     2  |)p.     h  . 
40t/i  CongresH^  Ist  smaiori.     Senate  tlocument  no.  o. 

1870.     The  Congressional  (Jlol)C.     41st  Congress,  3d  session.     '6  vols. 

8.  108.3,  to  approve  so  much  of  the  act  aiii)rove<l  .July  14,  1H70,  as 
continues  the  income  tax  after  the  Slwt  day  of  Deceml»er,  A.  D. 
18(10,  in  Senate,  pt.  1,  pp.  IS,  40,  14:},  Olil,  0.32,  720,  745,  755,  815, 
pt.  2,  i>p.  842,  84«,  851,  conference  report,  pt.  3,  p.  1873;  S.  1083, 
in  House,  pt.  1,  pp.  790,  791,  pt.  2,  pp.  StJl,  8«)2,  pt.  3,  pp.  1717, 
1928,  Hou.se  adheres,  pt.  3,  p.  1930. 

H.  R.  2994,  to  n'lieal  the  income  tax,  reported  to  House,  pt.  2,  p. 
1037;  di.scussed,  etc.,  pt.  2,  pp.  1080,  1110,  1117,  1154,  1242,  1240, 
pt.  3,  pp.  1055,  1717,  1851. 

1870.  A   report  made  to  llie  Conuni>siont'r  of  internal  revenue  hv 

Charles   P.    James,    showing    the    results  of   an  examina- 
tion .   .  .   into  the  condition  of  ])roceedings  for  the  collec- 
tion of  direct  taxes.     July  14,  ISTii.     r>  pp.     8'. 
^Ist  Congress^!  2d  session.     House  document  no.  312. 

1871.  Report  of  Commissioner.  A.  Pleasonton,  (tn  the  ta.\  commis- 

sioners of  South  Carolina.     February  22, 1871.     -pp.     8^. 
j^lst    Congress.,    3d  session.     Senate  miscellaneous  dccumcyit 

no.  79. 

1871.     Statement  relative  to  the  apportionment  of  the  direct  tax  in 
the  late  insurrectionary'  states.     February  25, 1871.     2  pp. 

Ji,lst   Congress.,   3d    session.     House    miscellaneous   document 
no.  101. 

1871.     Report  as  to  what  states  and  territories  have  paid  their  pro- 
portion of  the  direct  tax  levied  by  the  acts  of  Augu>«t  5, 
1861,  etc.     February  27,  1871.     3  pp.     8^. 
If-lst  Congress.,  3d  scsision.      Senate  document  nn.  J^7. 

1871.  Bills  for  raising  revenue.  Rejioit  from  the  Committee  of 
conference  on  the  part  of  the  House,  charged  with  tiio  duty 
of  conferring  witii  the  conference  committee  a{»pointed  by 
the  Senate  to  consider  the  (piestion  of  privilege  raised  by 
the  resolution  of  the  House  adopted  .lanuary  27,  1871.  in 
reference  to  Senate  bill  (S.  1083)  "to  repeal  so  \u\\A\  of 
the  act  approved  July  14.  Is7<>.  entitled  "An  act  to  reduce 
internal  taxes,  and  for  other  ])urposes.'  as  continues  the 
income  tax  after  the  31st  day  of  December,  aiuio  Pomini 
1869."  February  27,  isTl.  13  pp.  8-. 
Jf-lst  Congress.,  3d  stssion.      Ili'USt  r> port  no.  !^2. 


72  LIBRARY    OF    CONGRESS 

1871.  Report  from  the  Committee  of  conference  appointed  hj  the 

two  Houses,  to  consider  the  question  as  to  the  power  of  the 
•  Senate  to  originate  the  bill  (S.  1083)  to  repeal  so  raucli  of 

the  act  approved  July  14,  1870,  entitled  "An  act  to  reduce 
internal  taxes  and  for  other  purposes,"  as  continues  the 
income  tax  after  the  31st  day  of  December,  1869.     March  2. 
1871.     11  pp.     8-. 
^i.y^  Congress^  3d  session.      Senate  report  no.  376. 

1872.  Report  on  direct  taxes  in  the  southern  states,  in  regard  to 

what  amount  is  due  to  any  of  the  states  lately  in  insurrec- 
tion, under  provisions  of  the  act  approved  June  7,  1862. 
March  6,  1872.     5  pp.     8-. 
Jf^d  Congress.,  2d  session.     Senate  document  no.  J^B. 

1872.     Report   transmitting   information  in    regard  to  direct  taxes 
apportioned  to  the  several  states  by  the  act  of  August  5, 
1861.     April  16,  1872.     6  pp.     8°. 
If2d    Congress,   ^d  session.     Senate    miscellaneous    document 
no.  lJf.1. 

1874.  Report  adverse  to  reimbursing  purchasers  of  lands  sold  for 

direct  taxes  in  the  Confederate  States.     April  20,  1874. 
1  page.     8". 
Ii3d  Congi'ess^  1st  session.      Senate  rejyort  no.  287. 

1875.  An  index  of  bills  presented  in  the  House  of  representatives, 

from  the  First  to  the  Forty-second  congress,  inclusive, 
relating  to  .  .  .  direct  taxes.  Prepared  under  the  direc- 
tion of  Edward  McPherson.     February  24.  1875.     183  pp. 

Jf3d  Congress^  2d  session.     House  document  no.  92. 

1876.  Report  transmitting  information  in  regard  to  the  taxation  of 

lands   granted   to   states   and  corporations.     February  3, 
1876.     10  pp.     8°. 
Ji.Jf.th  Congress.,  1st  session.     Senate  document  no.  20. 

1876.     Report  recommending  the  passage  of  a  bill  for  the  relief  of 
owners  and   purchasers  of  lands  sold  for  direct  taxes  in 
insurrectionary  states.     February  3,  1876.     3  pp.     8°. 
Jf-Jfth  Congress.)  1st  session.     House  report  no.  ^6. 

1878.     Report  favorable  to  the  passage  of  a  bill  granting  relief  to  the 
owners  and  purchasers  of    lands  sold  for  direct  taxes  in 
insurrectionary"  states.     June  4,  1878.     5  pp.     8°. 
JfStli  Congress^  2d  session.     House  report  no.  908. 


DIRECT    taxation:    CONGRESSIONAL    DOCl'MENTH  7."^ 

1879.      Report  iclativo  to  tlic  collection  (jf  direct  tuxes  in  the  .-.lal*-  ol 
South  Ciiroliiia.     Febriuirv  2i,  IbT'J.     4  pp.     s-. 
J^fjth  (Jojujre-ss^  .id  nemiMi.      Ilimse  tliiruiiunf  h".  ini. 

1879.  riifonnation  in  ichition  to  the  liability  of  the  htate.-,  for  the 

direct  tax.     May  '2«,  1879.     'l'(Yl  pp.     8^ 

1880.  Lands  sold  for  direct  taxes.      Report  from  tiie  Cominittee  on 

the  judiciary.     January  i}9,  l.sso,     4  pp.     8--. 
Ji-Gtli  Conffre^'fs^  ^d  session.      House  report  im.  IGS. 

1880.     Report  favorable  to  IIou.se  bill  No.  8'Jl.  for  relief  of  owners 
and  purchasers  of  land.s  sold  foi-  direct  ta.ves  in  insurrec- 
tionary states.     Januarj'  29,  1880.     8  pp.     8'-'. 
Ji-Gth  CongresH^  '2d  session.      Senate  executive  dt^cument  no.  58. 

1880.     Letter  as  to  amount  asse.ssed  upon  and  collected  from  states 
under  act  of   1801   and    its  supplement.     May   14,   1880. 
9  pp.     8°. 
Jt.6^th  Congress,  2d  session.     House  document  no.  81. 

1880.     Legacy  and  succession  tax.      Report   from  the  Committee  on 
manufactures.     February' !30,  1880.     15  pp.     8. 
JjOth  Congress.,  2d  session.     House  report  no.  3^1^. 

1885.  Pa^-ment  of  direct  taxes.      Report  from   the  Committei^  on 

claiius.     January  4,  1885.     4  pp.     8  . 
Jf^ith  Congress.,  2d  session.     House  repoi'i  no.  21^80. 

1886.  Direct-tax  apportionment.     Statement  of  account  between  the 

United  States  and  states  and  territories.     April   1.   Lss*;. 
31  pp.     8°. 
Ii.9tli  Congress.,  1st  session.      Jfouse  document  no.  158. 

1887.  Letter  from  the  Commissioner  of  internal  revenue,  relative  to 

the  provisions  of  Senate  bill  No.  995,  to  refund  direct  taxes 
collected  underact  of  Auorust  6,  1801.     Fel)ruary  1l\  1^s7. 
31  pp.     8^^. 
Jf9th  Cotigress.,  2d  session.     House  document  no.  159. 

1888.  Refund  of  direct  tax.     Report  from   tlu'  Connnittee  on  the 

judiciary.     Fel)ruary  !il,  1S88.     40  pp.     S. 
50th  Congres.'i.,  l,^t  session,      //oujie  repoi't  no.  552. 

1890.     Refund  of  direct  taxes.     Report   fron>  the  Connnittee  on  the 
judiciary.      March  7.  1S1>(>.     l>;]  pp.     8-. 
51st  ( 'ongress.,  1st  ses.'<ion.     Hou.'<e  report  no.  683. 


74  LIBRARY    OF    CONGRESS 

1832.     Refund  of   taxes.     Report   from  the  Committee  on  claims. 
January  18,  1892.     U  pp.     8°. 
52d  Congress^  1st  session.     Senate  repcrrt  no.  31. 

1894.     The  Congressional  Record.     53d  Congress,  2d  session,  vol.  26. 

Pt.  10,  in  two  volumes,  contains  the  speeches  on  the  tariff  bill, 
including  the  discussion  of  the  income  tax.  The  proceedings  on 
the  bill  are  reported  in  the  previous  volumes,  beginning  with  Pt. 
2.  The  income  amendment  to  the  tariff  bill  was  introduced  by 
Mr.  McMillin,  January  29,  1894. 

1894.     Income  tax  and  increase  of  tax  on  spirits.     Report  from  the 
Committee  on  Avays  and  means.     January  2-1,  1894.     9  pp. 
8°. 
53d  Congress.,  2d  session.     House  report  no.  276. 
Presented  by  Mr.  Benton  McMillin. 

1898.     Revenue  to  meet  war  expenditures.     Report  from  the  Com- 
mittee on  ways  and  means.     April  26,  1898.     3  pp.     8"'. 
55tJi  Congress.,  2d  session.     House  report  no.  1183. 

1898.     Supplemental  to  acts  relating  to  internal  revenue.     Report 
from  the  Committee  on  waj^s  and  means.     June  16,  1898. 
1  page.     8^. 
55th  Congress.,  2d  session.     Hovse  repo7't  no.  1583. 

1898.     The  Congressional  Record,  55th  Congress,  2d  session,  vol.  31, 
8  parts  and  index. 

H.  R.  10100.  To  provide  ways  and  means  to  meet  war  expenditures, 
in  the  House,  pt.  5,  pp.  4263-4460;  in  Senate,  pt.  5,  pp.  4492- 
5040,  pt.  6,  pp.  5041-5541 ;  Conference  appointed,  pt.  6,  pp.  5509- 
5569;  Conference  report  made,  debated,  and  agreed  to,  pp.  5713- 
5798;  Bill  examined  and  signed,  p.  5808,  5827;  Approved  by 
President,  p.  5904. 

In  the  course  of  this  debate  arguments  were  made  advocating  an 
income  tax.  The  Appendix  to  vol.  31,  contains  some  speeches 
ujwn  the  subject. 


TAXATION:  CONSTITUTIONAL  TRKATISI-S 

Baker,  A.  .1.     Annotated  Constitution  of  the  L'nitt-il  States, 

Chicago:  CaUcK/han  and  coni puny ^  IHOl.    lj-x.n^i  1^279  j)P'    ^- 
Taxation,   pp.  6,   16,  17,  IS,  26-31.  55,  61,  62,  So,  101-107,  154,  156, 
171-177,  194-197,  216,  233,  234. 

Black,  Henry  Cami)l)oll.      Handbook  of  Anicricun  constitutional  law. 

St.  Paul,  Mlnnemta:    ^S^eat  publishliKj   co.,   IHOh.    xjIi\   027 

pp.     8".     {The  Jlornbook  series.) 

Taxation,  pp.  160-163,  184-186,  229,  271-273,  327-:i48,  394-.395,  408, 
422-424,  537-538. 

Cooley,  Thomas  Mclntyre.  The  general  principles  of  constitutional 
law  in  the  United  States  of  America.  3d  ed.  By  Andrew 
C.  McLauo-hlin. 

Boston:  Little.,  Brown,  andeo.,  1898.     li^  4^ J  pp.     12  . 

Taxation,  pp.  55-64;  Direct  taxe.'^,  pp.  6:^64;  See  al.sa.  Index,  j>. 
421. 

A  treatise  on  the  constitutional  limitations  which  rest  upon 

the  leofislative  power  of  the  states  of  the  American  union. 
7th   ed.,  with  large  addition.s,  giving  the  results  of   the 
recent  cases,  by  Victor  H.  Lane. 
Boston:    Little,  Brown,  and   company,   1903.     cxxiii,  1036 
pp.     8°. 

"The  power  of  taxation,"  pp.  678-751.  See  also,  pp.  12,  45,  52, 
53,  94,  163,  165-167,  176,  184,  185,  2.38,  243,  283,  306-308.  30J), 
312-325,  334-338,  390, 395,  396,  544-546,  85(>-859. 


Foster,  Roger.  Commentaries  on  the  Constitution  of  the  United 
States,  historical  and  juridical,  with  observations  upon  the 
ordinarv  provisions  of  state  constitutions  and  a  comparison 
with  the  constitutions  of  other  countries.  Vol.  I. 
Bar  is  [etc.]:  G.  E.  Stechert;  Boston:  T/k  Boston  hook  com- 
pany; [etc.,  etc.]  1896.     viii,  713 pp.     8°. 

"Apportionment  of  representatives  and  »lire«"t  taxes,"  pp.  ;i6d-423. 

Hare,  John  I.  C.     Notes  of  a  course  of  lectuic-  on  American  consti- 
tutional law  delivered  in  the  law  department  of  the  Tniver- 
sitv  of  Pennsylvania,  1884-85. 
PJ,!huhIj>hia,  1885,  xv,  (1),  31^,  18pp.     4-. 

Taxation,  pp.  152-207;  Direct  taxes,  pp.  15^159:  See.  also,  Imlex, 

p.  342. 

*  75 


76  LIBRARY    OF    CONGRESS 

Judson,  Frederick  Newton.     The  law  of  interstate  commerce  and  its 
federal  regulation. 
Chicago:   T.  H.  Flood  &  co.^  1905.     xix^  509  pp.     8^. 

"  Regulation  of  commerce  through  the  taxing  power,"  pp.  79-80. 

McClain,  Emlin.     Constitutional  law  in  the  United  States. 

JVevj  York,  London  [^'^r.J,'  Longmans,  (heen,  and  co.,  1905. 
xxxvihi,  JfSS  i)p.  12'^.  {Ainerican  citizen  series,  ed.  hy 
A.  B.  Hart.) 

"Taxation,"  pp.  119-142;  "Direct  taxes,"  pp.  139-142.  See  also, 
pp.  22,  104,  160,  297,  298,  .360,  362. 

A  selection  of  cases  on  constitutional  law. 

Boston:  Little,  Brown  &  co.,  1900.     xxxi,  1080 pp.     8°. 

Taxation:  a  Subjects  of  taxation,  pp.  136-153;  b  Taxation  of  govern- 
ment agencies,  pp.  153-188;  c  For  public  purpose,  pp.  189-205; 
d  Notice;  Uniformity;  Special  taxes,  i>p.  205-223;  e  Direct  tax, 
pp.  223-235. 

Marshall,   John.     The    constitutional    decisions   of   John   Marshall, 
edited,  with  an  introductory  essa^'  by  Joseph  P.  Cotton,  jr. 
Hevj  York  [etc.]:    G.  P.  Putnaiii's  sons,  1905.     2  vols.     Fron- 
tispieces.    8^.     {'"''The  Founders  of  the  Republic.'''') 

Taxation,  see  Index,  vol.  2,  pj).  46.3-464. 

John  Marshall,  complete  constitutional  decisions,  ed.  with 

annotations  historical,  critical  and  legal. 
Chicago:    Ccdlaghand;  company,  1903.     xi,{l),799p2).     Por- 
trait.    2  folded  facsimiles.     8"^. 

Tax  and  taxation,  see  Index,  p.  795. 

Miller,  Samuel  Freeman.     Lectures  on  the  Constitution  of  the  United 
States. 
New  York  and  Albany:   Banks  and  brothers,  1891.     xxi,  {!), 
765  pp.     8°. 

"The  power  of  taxation,"  pp.  104,  227-274,  463-i69,  476,  483-484, 
559-565,  666,  668. 

,    Ordronaux,  John.     Constitutional  legislation  in  the  United  States,  its 
origin,  and  application  to  the  relative  powers  of  Congress, 
and  state  legislatures. 
Philadelphia:     T.    and   J.    ^Y.    Johnson    &  co.,    1891.     vi, 
696  pp.     8"". 

Capitation  and  direct  taxes,  pp.  224  et  seq. 


taxation:  constitutional  mrkatises  77 

Paschal,  (unn-go.  W.     The  Constitution  of  the  I'nitfd  SUitos  dotined 
and  cHn't'iiliy  iinnotiited.      With  an  appendix.  sup|)hMncrit, 
iind  index  thereto.     [3d  ed.J 
Washington^  Jj.    O.  :     IT.    //.  Morn -si  >n^  LSH^.     ./v,  j'xh-j-xa:^ 
(5),  xxiii-lxxit^  GJ^.  pp.     8'-". 

Taxes,  pp.  67-()8,  94-97,  149-151,  247. 

Patterson,  Christopher  Stuart.  Th(!  Cnited  States  and  the  staten 
under  the  Constitution,  2d  cd.,  with  notc-^  and  ii-fcii-iR-es 
to  additional  authorities  by  Kohert  1'.  ivceder. 

J^/liladelp/iia:      T.    and    ./.      IT.      .Inlmsnn     d-    rt,.,     190Jf.       xli^ 

347  pp.     8\ 

Taxation,  pj).  22-25;  Taxation  l)y  the  Unite<l  State.«,  jtp.  25-40; 
Taxation  by  the  sUite^,  pp.  40-58,  87-88,  90-93,  277,  :il<5,  :il7,  .•^20, 
321. 

Pomeroy,  John  Norton.     An  introduction  to  the  constitutional  law  of 
the  United  States.      Kspecially  designed  for  students,  gen- 
eral and  professional. 
New  York:  HurdandJIoxKjldon.,  1870.    x;rii\{2)^5Jt9  pj^.    8°. 
"The  power  of  taxing,"  pi».  173-198,  311. 

Richardson,  TIaniilton  V.  The  rlourrml  of  the  Fedenil  convention 
of  1T8T  analyzed;  the  acts  and  proceedings  thereof  com- 
pared; and  their  precedents  cited:  in  evidence  of  the 
making  of  the  Constitution  for  interpretation  or  construc- 
tion in  the  alternative,  according  to  either  the  federal  plan 
or  the  national  plan  :  [etc. J 
Sa7i  Frail clfico:   The  Mitrdock  press^  1899.     2J^^  pp.     8-. 

Rules  of  representation  and  direct  taxation,  and  the  meaning  of 

direct  taxation,  pj).  59-88. 
Direct  taxes,  pp.  218-224. 

Story,  Joseph.     Commentaries  on   the  Constitution  of   the    United 
States:  with  a  preliminary  review  of  the  constitutional  his- 
tory of  the  colonies  and  states  before  the  adoption  of  the 
Constitution.     5th  ed.,  by  i\Ieh  ille  M.  Higelow. 
Bonton:   Little,  Brvtvii.,  and  coinjxi It y.,  18'Jl.     J  rt>h.     <*?^. 
"  Powers  of  Congress,  taxes,"  vol.  1.  i>i>.  6(J1-7H2. 

Thayer,  James  Bradley.     Cases  on  constitutional  law.      With  notes. 
Oanihridije.,    [Masx.]:     C.    lU   Sever  and  lompant/.  1893.     2 
vols.     4.^. 

Taxation,  pp.  1190-1431;  See,  also.  Index,  p.  24:i;i:  iMn^t  taxen. 
pp.  i:>15,  i:i21,  i:?25,  1375;  Taxation  of  siicceseion  to  pro|Krty. 
pp.  1271,  1422. 


78  LIBRARY    OF    CONGRESS 

Tiedeman,  Christopher  Gustavus.      A  treatise  on  state  and  federal 
control  of  persons  and  property  in  the  United  States  con- 
sidered from  both  a  civil  and  criminal  standpoint. 
St.  Louis:   The  F.  11.  Thomas  laiv  hook  CO. ^  1900.    2  vols.    8^. 
Taxation  of  inheritances,  pp.  649-661. 

Tucker,  John  Randolph,     The  Constitution  of  the  United  States.     A 
critical  discussion  of  its  genesis,  development,  and  inter- 
pretation.    Edited  b^'  H.  S.  Tucker,     Vol.  1-2. 
Chicago:    Callaghan  d;  co..  1899.     2  vols.     8°. 

Tax,  pp.  457-465,  468,  469,  497-505,  659;  Taxation,  pp.  75,  78,  79, 
89,  96-99,  123,  123,  152,  155,  159,  859,  861,  862,  864,  865;  Tax- 
consumer  and  tax-payer,  pp.  80;  Taxes,  pp.  194,  195,  395,  396, 
398;  Taxing  power,  pp.  373,  465,  466,  467,  468,  470-482,  491,  493, 
496,  496,  497,  498-502,  507,  522,  523. 


AUTHOR    INDEX 


Page 

Abbot,  Everett  V 85 

Abbott,  Austin 32 

Adams,  Henry  Carter 5, 32 

Allen,  J.  E 49 

Allen,  Lafon 32 

Alsace-Lorraine 26 

Anethan,  Jules  d' 29 

Bailen 26,  50 

Baker,  A.  J 75 

Baldwin,  F.  Spencer 5 

Bastahle,  Charles  Francis 21,49 

Baunigiirtner,  Georg 56 

Bavaria 26, 56 

Bayly,  R.  A 30 

Beatty,  Charles 21 

Beauregard,  Paul 54 

Bell,  W.  T 21 

Black,  Henry  Campbell 75 

Block,  Maurice 54 

Bluuden,  G.  H 49 

Bodin,  Ch 24 

Bohinert,  Wilhelm 56 

Belles,  Albert  S 32 

Borght,  R.  van  der 29 

Borst,  A 56 

Bosley,  William  Bradford 32 

Boutwell,  ( ieorge  S 5,  33 

Bremen 26 

Brewer,  Justice 15 

Brown,  Justice 14,  43 

Brunswick 56 

Buchan,  John 49 

Bullock,  Charles  J 33 

Burdick,  Y.y\ 33 

Burkhard,  Wiihclm 62 

Burns,  James 49 

Buxton,  Sydney 21, 49 

Cahcn,  Rene 54 

Campbell,  John   Douglas  Suther- 
land, Duke  of  Argtjll 19 

Campbell,  RoUo  F.  Graham 53 

Cassel,  (t 50 

Cereuville,  Max  .le 29.  62 

Challamel,  Jules 26 


\ 

Charton,  A.  Pierre 24.  45 

Chase,  Justice 42 

Chatelain,  Emile 54 

Chii )Zza-Money,  Leone  George 21 ,  50 

Cilleuls,  Alfreil  des 25 

Clapperton,  (ieorge 5 

Clifford,  Justice 14 

Cohn,  (Ju.stav 5,  45.  56,  62 

Colburn,  R.  T 5 

Colin,  Maurice l'4 

Cooley,  Tliomas  Mclntyre 6,  IW,  75 

Creanga,  (ieorge  I) 57 

Daguin,  Fernand 26 

Dallas,  A.J 66 

Danaher,  A.J »> 

Desty^  Robert 6 

Dewey,  Davis  Rich 34 

Dinglinger,  Friedrich 57 

Dos  Pa.«-si  )s,  Benjamin  F 6 

Dowell,  Stephen 2L  50 

Drake,  John  N 6 

Dufay,  Jules 24 

Duffield,  W.  B (;2 

Dunbar,  Charles  Kranklin .■>4 

Dunbar,  William  H 6 

Dutton,  W.  T 34 

Edmunds,  George  F 34 

Edwards,  Percy  I^ 6 

Eichmann, 57 

Ely,  Richard  T t' 

Fallows,  Edwanl  Huntington 7 

Ferris,  Aaron  A 7 

Field,  Juiftice 42 

Field,  William  H 7 

Finch-Hatton,  Henry  ."^tormont  . .  21 

Fiustiug.  Bernhard 57 

Fleming,  William  I  lenry ;>4 

Foster,  Kogcr 84,  ;>5,  75 

France 24, 54 

Chamhre  ihx  deputes 24-25, 54 

Covniiijtsioti  ejira-jmrlenientaire 

de  r  imp^it  su  r  les  men  ties 54 

Freeth.  Evelyn 22 

Freiberger,  Ciusta\                      61 

79 


80 


AUTHOR   INDEX 


Page 

Fry,  T.  Hallett 50 

Fuller,  Chief  Justice 42,  43 

Gallatin,  Albert 65 

Gerlach,  Otto 26, 57 

Germany 26-27, 57 

Glenn,  John  A 35 

Godard,  J.  G 22 

Godefroi, 29 

Goodnow,  Frank  J 8 

Gotha 58 

Gould,  John  M 35 

Graffenried,  Karl  Wilhelm  von...         58 

Gray,  James  Mcllvaine 8, 35 

Great  Britain: 

Colonial  office 30,  63 

Com  lit  issioners  of  inland  revenue .  22,  50 

Exchequer 22 

Foreign  office 19,  45-46 

Local  government  board 30,  46 

Select  committee  on  income  tax. .         51 
Select  committee  on  the  income 

and  property  tax 51 

Treasury 50,  51 

Greven,  H.  B 62 

Griffin,  W.  T _ 55 

Groves,  Charlotte  E 18 

Guthrie,  William  Dameron 8,  35 

Hadden,  Alexander 9 

Hadley,  Arthur  Twining 9, 36 

Hall,  Uriel  S 36 

Hamburg 58 

Hamilton,  Alexander 36 

Hanson,  Alfred 22 

Hardie,  J.  Keir 22, 51 

Hare,  John  I.  C 75 

Harlan,  Justice 42, 43 

Harrison,  Benjamin 36 

Hesse 27,  58 

Hewitt,  Luther  E 9 

Hicks,  Maxwell 51 

Hill,  David  B 36 

Hill,  Joseph  Adna 36,52,58 

1 1 obson,  J.  A 52 

Hoffmann,  Alexander 58 

Hoffmann,  Ludwig 58 

Hoffmann,  Ulrich 27 

Hollander,  Jacob  Henry 9 

Hook,  A 52 

Howe,  Frederic  C 9,  36 

Howell,  Charles  M 9 

II uebner,  Solomon  9 

Huncke,  Ernst 52 


Page 

Ingersoll,  Charles  J 10,  37 

Inhulsen,  C.  H.  P 52 

Iredell,  Justice 42 

Italy.    Direzione generale deldemanio 

e  delle  tasso  sugli  affari 19 

Jackson,  Justice 43 

Jacobs,  Albert  Poole 6 

James,  Charles  P 71 

Judd,  George  M 7 

Judson,  Frederick  Newton 76 

Kinsman,  Delos  Oscar 37 

Kiihnert, 58,  61 

Landreth,  Lucius  S 10 

Lepelletier,  F 52 

Leroy-Beaulieu,  Paul,  i.  e.    Pierre 

Paul 20,  25, 55 

Lesigang, von 61 

Lewis,  William  Draper 37 

Lippitt,  Francis  J 37 

Lloyd,  Henry  Demarest 63 

Maatz,  Richard 59 

McClain,  Emlin 76 

McDougall,  J.  A 10,  38 

McElroy,  George  W 10 

McKenna,  Justice 15 

McMillin,  Benton 74 

Mac  Veagh,  Wayne 10 

Madison,  James 38 

Mallock,  W.  H 38 

Marion,  Marcel,  *'.  e.  Noel  Frangois 

^larcel 46 

Marshall,  John 76 

Massachusetts 10-11 

Mecklenl  )urg 27 

Meisel,  Franz 61 

Meyer,  Hermann 55 

Miller,  Samuel  Freeman 76 

Millis,  H.  A 11 

Monaghan,  J.  F 59 

Morgan-Brown,  H 52 

Moses,  Bernard 38 

:Muller,  Otto 46 

]\Iyrbach,  Franz,  Freiherr  \on 61 

Newbatt,  Benjamin 53 

New  York 11,  38 

Nicholson,  Joseph  Shield 46 

Nitschke,  Kurt 59,  61 

Ogden,  Rollo 38 

O'Neill,  John  J 38 

Ordronaux,  John 76 

Palgrave,  R.  IL  Inglis 29,  62 

Parsons,  Frank 31 ,  63 


AITTHOK    INDKX 


81 


I'ligf 

Paachal,  <  Jeorgi'  \\ 77 

Passy,  Jaccjues I'D 

Patterson ,  Jnntlre 42 

PattiM>f)ii,  Cliristoplicr  Stuart 77 

Veavnrk,  lU'rliert  St.  ( ieorgc 53 

Pennoyer,  Sy  1  vestcr 39 

Peto,  Sir  S.  Mortdii 23, 53 

Piper,  John  Ivhviii 50 

Ploasonti  in,  A 71 

Plehn,  Carl  C'oppin;.' ll,3!t 

Poller,  Loon 5<) 

Poineroy,  Jolm  ^Morton 77 

Price,  W.  H 53 

Purdy,  Lawson 39 

Raffalovicli,  Artlinr 59 

Reirlieslwrg,  X 62 

Reid,  H.  Lloyd 53 

Rendu,  Ambroise 25 

Retz  de  ServiC's,  Andn'  di' 25 

Rice,  Frank  S 12 

Richardson,  Hamilton  P 77 

Roberts,  James  A 12 

Roche,  Jules 47 

Roosevelt,  Theodore 12 

Root,  John  William 23,  53 

Saxony 27, 59  ■ 

Schan/,  ( Jeorj; 20.  25,  27,  2S 

Schaundjurg-Lippe 59 

Schwarzburg-Rudolstadt 59 

Sedgwick,  A.  ( r 12 

Seligman,  Kdwin  1\.  A 12,  .39-40 

Sewell,  Koljcrt 40 

Shearman,  Thomas  (i 13, 40 

Shipman,  Paul  R 40 

Shiras,  Justice 1 5,  16 

Sieghart,  R 61 

Sinionin,  Armand 25 

SkodliT,  Viktor 61 

Smith,  (!.  Armitage 23 

Smith,  Henry  II 41 

Sparre,  Karl  von 59 

Stan  wood,  Edward 41 

Stein,   Henri,  i.  e.,  Frederic  Alex- 
andre Henri 47 

15680—07 6 


Sterrett,  ./iisllre 6 

Story,  Jo.«eph 77 

Stourm,  Rene .   25,  47 

Strut/,  <i 2H,m 

Stuart,  A.  J.  Cohen '.         62 

Swayne,  Jimlici' 42 

Switzerland 29 

Teague,  .M .  A 13 

Thayer,  Jame.s  i'>radley 77 

Thonia«,  Ivlward  A i;i 

Tiedeman,f'hri.«t<)plier(iu8tavus..         78 

Triekett,  N 41 

Tucker,  (ieorge  F 35 

Tucker,  II.  S 78 

Tucker,  J< >hn  Randolph 78 

Tunell,  George 41 

United  States 13-14, 41 

Commimotier  aj    iniernnl   reve- 
nue          42 

Congress 42 

Industrial  cominiKnion   14 

Supreme  Cnurt 14-16,  42—13 

Vauthier,  ^I 29 

Veblen,  T.  B 5 

Vidal,  Emmanuel 47 

Voigtel,  Max 60 

AVagner,  Adolf 20,  28,  48.  60 

Wahl,  Albert,  i.e.,  Paul  Albert...  25,28 

Walker,  Francis  A 43 

AVel)ster,  Sidney 43 

Wells,  Davifl  Ames 16,  43.  48 

West,  Max 1(>-1 7,  20,  43,  44 

White,  Justice 1 5,  42, 43 

White,  Horace 44 

Whitney,  Edward  15 44 

Whitten,  Robert  H 17 

Wieser,  Fried  rich,  f^-c/Zifr/- von. . .        61 

Williams,  Erni'st  E 23,  53 

Williams,  William  Pierrepont 17 

Wilson,  Justice 42 

Wolfe,  S.  Herbert 18 

Wiirttemberg 2S,  (U) 

Wyer,  Malcolm  ( i is 


\ 


SUBJECT    IX  DKX 


Alsace-Lorhaine:  Page 

Inht'ritance  tax 26 

Challauiel,  Jules 2(5 

Austria: 

Income  tax 61 

Chartun,  A.  Pierre 45 

Great  Britain — 

Foreign  office 45, 46 

fjiind  fjovernment  board  46 

iStourm,  RenC^ 47 

Vidal,  Plmniannel 47 

Wells,  David  Ames 48 

Inlu-ritanci-  tax — 

]'r()(iiiit  t\vfi  droits 20 

Badkn: 

Income  tax 56 

I)inglin<ier,  Fricdrich 57 

(ireat    Britain.        Foreujn 

office 45 

Voigtel,  Max 60 

Inheritance  tax 26 

<Jreat     Britain.        Foreign 

office 19 

Bavakia: 

Income  tax 56 

Baumgiirtner,  (ieorg 56 

Great    Britain.        Foreign 

office 45 

Hoffmann,  Ludwig 58 

Stourm,  Rene 47 

Inheritance  tax 26 

Great    Britain.        Foreign 

office 19 

Belgium: 

Income  tax 

(ireat  Britiiin.      Lucul  gui- 

enuneut  hoard 46 

IStonrm,  Ren(5 47 

Inheritance  tax L'!' 

Great     Britain.       Foreign 

office 19 

Produit  des  droits 20 


Bre.mex:  p^,. 

Inheritance  tax 2»> 

Briti.sii  ('()i,<).mes,  ktc.  : 

Income  tax fL'-J 

< ireat  Britain,     himl  gov- 

enuntiit  litxrrd 46 

Huebner,  Soionifin 9 

Inheritance  tax 3tKSl 

Bruxswk  k: 

Income  tax 56 

C'ai.ii-oknia: 

Income  tax — 

Moses,  Bernard 38 

Inheritance  tax — 

Dos  Pa.«sos,  Benjamin  F..  6 

Canada: 

Inheritance  tax — 

Bayly,  K.  A 30 

Hnclmer,  Solomon 9 

WhitU'ii,  Kohert  H 17 

Congressional  documents  and  de- 

U.VTE.S  RELATINt.  To    I)IHE<T  TAXA- 
TION     «>4-74 

CONNKITH  it: 

Inheritani  f  tax — 

Clajijierton,  (ieorge 5 

Dos  Passos,  Benjamin  F..  6 

CoN.STITUTIONAL       TREATIES,      TA.XA- 

TioN 75-78 

Den.mahk: 

Income  tax — 

(ireat      Britain.       Foreign 

iffiiy 45,  46 

Wells.  Davi<l  Ames 4H 

Inheritame  tax — 

(ireat      Britain.       Foreign 

offin rj 

Prothiit  des  iintit.< 20 

DlRElT    TA.XATION,    CoN«;Re«IONAL 

DOCIME.NTS  AND  DERATES.  •'►4    74 


84 


SUBJECT    INDEX 


France:  Page 

Tncome  tax 54-55 

Charton,  A.  Pierre 45 

Cohii,  Gustav 45 

Roche,  Jules 47 

Stourm,  Rene 47 

Vidal,  Emmanuel 47 

Wagner,  Adolf 48 

'<'                Wells,  David  Ames 48 

?         Inheritance  tax 24-25 

^-  Great     Britain.      ForeUjn 

office 19 

Huebner,  Solomon    9 

Leroy  -  Beaulieu,      Pierre 

Paul 20 

Produit  des  droits 20 

Wagner,  Adolf 20 

Germaxv: 

Income  tax 56-60 

Great     Britain.      Forelf/n 

office 46 

Stourni,  Rene 47 

Vidal,  Emmanuel 47 

Wells,  David  Ames 48 

Inheritance  tax 26-28 

Great      Britain.       Forfij/ii 

office 19 

Produit  des  droits 20 

Goth  a: 

Income  tax 58 

Great  Britain: 

Income  tax 49-53 

Charton,  A.  Pierre 45 

Cohn,  Gustav 45 

Roche,  Jules 47 

Stourm,  Rene 47 

Vidal,  Emmanuel 47 

Wagner,  Adolf 48  | 

Wells,  David  Ames 48  ' 

Inheritance  tax 21-23 

Huebner,  Solomon 9 

Leroy-Beaulieu,    Pierre 

Paul 20  I 

Produit  des  droits 20 

Wagner,  Adolf '  20  | 

West,  3Iax 20 

'I   Hamburg:  | 

f           Income  tax 58 

Inheritance  tax — 

Schanz.  (Jeorg 27 

Hesse  : 

Income  tax 58 

(ireat     Britain.       Foreign 

office 45 


_  t 


Hesse:  page 

Inheritance  tax 27 

Hungary: 

Income  tax — 

Great    Britain.       Foreign 

office 45 

Inheritance  tax — 

Produit  des  droits 20 

Illinois: 

Inheritance  tax — 

Clapperton,  George 5 

Dos  Passos,  Benjamin  F..  6 

Ely,  Richard  T 7 

United     States.      Hapreme 

Coxrt 15 

Income  t.vxation: 

General 45-48 

Austria 61 

British  colonies,  etc 63 

Congressional  documents  and 

debates 64-74 

France 54-55 

Germany 56-60 

Great  Britain 49-53 

Italy 62 

Netherlands. 62 

Switzerland 62 

United  States 32-44 

Inheritance  t.\.xation: 

General 19-20 

Belgium 29- 

British  colonies,  etc 30-31 

Congressional  documents  and 

debates 64-74 

France 24-25 

Germany 26-28 

Great  Britain 21-23 

Netherlands 29 

Switzerland 29 

United  States 5-18 

Iowa  : 

Inheritance  tax — 

Clapperton,  George 5 

Ireland: 

Income  tax — 

Inhiilsen,  C.  H.  P 52 

Inheritance  tax — 

Produit  des  droits 20 

Italy: 

Income  tax  . 62 

Charton,  A.  Pierre 45 

Great    Britain.       Foreign 

office 46 

Stourm,  Rene 47 


SUBJKCT    INDEX 


85 


Italy: 

Income  tiix — 

Vidal,  lOiiiiiiaiiiit'l  .... 

47 
4H 

20 
20 

17 

9 

11 

16-17 

17  ' 

IS 
6 

6 
9 

10-11 
5 
6 

27 

5 

62 

4.") 

46 

46 
29 

19 
20 

5 

6 

Xkw  Youk: 

I  nrome  tax 

Irdieritance  tax 

ClapfMTton,  ( ieijrge 

DoH  Pas.so.-!,  Benjamin  V .. 

Drake,  John  X 

Elv,  Richard  T 

Pagtt 
38 

11 

Wt'lls,  Daviil  AiiK'H 

5 

Iiilicritaiico  tax— 

Leroy  -  Beaulien,     I'it 
Paul               

irre 

H 
6 

Pnxliiit  lies  droits 

Kknticky: 

InhiritaiK-e  tax — 

Fk'ld,  William  11 

Wiiitten,  Robert  11... 

Fallows,  Edward   H.,  ami 

George  M.  .Iildd 

Guthrie,  William  I) 

McElroy,  (ieorg«^  W 

United  Statert.       Supreme 

Court 

Wyer,    Mah-olm    G.,   and 
Ciiarlotte  E.  (Jroves  .. . 
North  Cauolina: 

Inheritance  tax — 

Hollander,  Ja<ob  !1 

Norway: 

Income  tax — 

Great     Britain.       Foreigri 

office 

Inheritance  tax- 
Great     Britain.       Foreiijit 

office 

Ohio: 

Inheritance  tax — 

Clapperton,  (Jeorge 

Dos  Passos,  Benjamin  F.. 
Whitten,  R..h,-rt  H 
Pennsylvania: 

Inheritance  tax — 

Clapperton,  George 

Dos  Pas.sos.  Benjamin  F.. 

Landreth,  Lucius  S 

Portugal: 

Income  tax — 

Vidal,  Emmann-! 
Inheritance  tax  — 

(ircat     Britain.        Foreign 

officf .. .    

,   I'kissia: 

Income  tax — 

1                  Charton.  A.  Pierre 

l^ohn   Gustav 

7 

H 

10 

Legislation  (Tnited  States): 
lidieritaiice  tax — 

lliU'lmrr,  S 

Millis,  11.  A 

West,  Max 

Whitten.  Uol)ert  11.. 

... 

16 
IS 

y 

Wyer,    Malcolm   (i., 
Charlotte  E.  Groves 
Maine: 

Inheritance  tax — 

Dos  Passes,  Benjamin 

Maryland: 

Inheritance  tax — 

Dos  Passos,  Benjamin 
HollandiM",  Jacoh  II  . 

F.. 
F.. 

45.  46 

19 
5 

Massachusetts: 

Inheritance  tax 

Clapperton,  George.. 
Dos  Passos,  Benjamin 

Mecklenhurg: 

Inheritance  tax 

Michigan: 

Inheritance  tax — 

riai)i)crton,  (ieorge.. 

Nethi:ki,ani)s: 

Tncoinc  tax                .... 

F.. 

6 

1" 

,     5 

6 

10 

47 

('liMrliiii     \    Pierre 

19 

Great  Britain — 

Voreuiii  utficc  . . . . 

45 
45,56 

Local     fforernn 

rrbju 

board  

Inheritance  tax 

Great     Britain.       F<> 
office 

Prndiiit  dps  droits 

Creanga,  George  D 

Dinglinger,  Frie«irich.. 

(Jerlacli,  Otto 

Cireat  Britain— 

Forritjn  office 

Local     goverument 

57 

'•7 

45 
44> 

New  Jersey: 

Inheritance  tax — 

Clapperton,  George. . 
Dos  Passos,  Benjamin 

v.. 

Hill.  Ju««M'l'  ^ 

Im|K»t 

68 
58 

86 


SUBJECT    INDEX 


Pkussia:  Page 

Income  tax — 

Kiihnert 58 

Maatz,  Richard 59 

Nitschke,  Kurt 59 

Roche,  Jules 47 

Stourm,  Rene 47 

Inheritance  tax — 

Wahl,  Albert 28 

Roumania: 

Income  tax — 

Creanga,  George  D 57 

Russia  : 

Inheritance  tax — 

Great     Britain.       Foreign 

office 19 

Saxony: 

Income  tax 59 

Great     Britain.       Foreign 

office 45 

Hoffmann,  Alexander 58 

Monaghan,  J.  F 59 

Roche,  Jules 47 

Inheritance  tax 27 

Great     Britain.       Foreign 

office 19 

Spain: 

Income  tax — 

Great     Britain.       Foreign 

office 46 

Vidal,  Emmanuel 47 

Inheritance  tax — 

Great     Britain.       Foreign 

office 19 


Sweden  :  Page 
Income  taxi— 

Great     Britain.       Foreign 

office 45,  46 

Switzerland: 

Income  tax 62 

Cohn,  Gustav 45 

Great    Britain.       Foreign 

office 46 

Vidal,  Emmanuel 47 

Wells,  David  Ames 48 

Inheritance  tax 29 

Huebner,  Solomon 9 

United  States: 

Income  tax 32—44 

Roche,  Jules 47 

Wells,  David  Ames 48 

Inheritance  tax 5-18 

Leroy-Beaulieu,       Pierre 

Paul ^ 20 

Wisconsin: 

Inheritance  tax — 

Baldwin,  F.  Spencer 5 

WtJRTTEMBERG : 

Income  tax 60 

Eichmann 57 

(Termany 57 

Great    Britain.       Foreign 

office 45 

Poller,  Leon 59 

Inheritance  tax 28 

Daguin,  Fernand 26 


o 


SOUTHERN  BRANCH, 

UNIVERSITY  OF  CALIFORNIA, 

LIBRARY, 

iLOS  ANGELES,  CALIF. 


This  book  is  DUE  an  the  last  date  stamped  below 


Form  L-9-35m-8,'28 


7164 
T25U5 

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